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If a non-RTI employer (of which there are very few¹, see E4.1104) fails to pay contributions within 17 days and HMRC are unaware of the amount due (or if, though payment has been made, they are not satisfied that it is sufficient), they may require the employer, within a further 14 days, to make a return showing the amount of earnings-related contributions due for that and any preceding month². Similar powers are exercisable in relation to Class 1A contributions and relate to all employers³.

If an employer fails to pay within 17 days, and there is 'reason to believe' that there is a liability (or an additional liability) on the employer's part, HMRC may, to the best of their judgement and in the light of the employer's record of past payments, estimate the total earnings-related contributions due (or remaining due) from the employer for that and any consecutively-preceding month and notify the employer of that estimate, requiring payment within seven days⁴. This amount shows up as a 'specified