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In many cases it is not practicable to permit or require payment of contributions by the employer (eg where the employer is subject to diplomatic immunity or is non-resident). HMRC are therefore empowered to require the employee to pay their own contributions direct to it, and to impose arrangements (which must be communicated to the employee) under which this may be done¹. The payment provisions are accordingly applied to the employee, mutatis mutandis, to the exclusion of the employer². Direct collection is also appropriate where³:

1. Ìý

   (a)ÌýÌýÌýÌý non-payment (or underpayment) arises from the fault of the employee rather than of the employer, eg where the employer has made insufficient deductions due to false information supplied by the employee; or where deferred contributions have become payable because other employments, which would have taken the employee over the annual contribution limit, have ceased unexpectedly during the year; or

2. Ìý

   (b)ÌýÌýÌýÌý if an officer of HMRC is satisfied that the employee knows that the employer has wilfully failed to pay the contributions