For updates affecting this Division please see Part E0 Updates
E8.801 Introduction to NIC administration
National Insurance contributions are under the care and management of the National Insurance Contributions & Employer Office (NIC&EO) of HMRC, which is responsible for collecting all classes of contributions, maintaining the necessary records, and supplying the Department for Work and Pensions (DWP), employers and others with such information as is necessary to ensure the efficient administration of the social security system1.
HMRC offices deal with both tax and National Insurance contributions matters, but the NIC&EO is run as
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