COG932410 - Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: contents

1. COG932420

   General
2. COG932430

   Overview
3. COG932440

   Earnings
4. COG932450

   Expenses and allowances
5. COG932460

   Considering negligence
6. COG932470

   ‘Deeming’ and ‘treating as paid’
7. COG932480

   When payments cannot be treated as paid
8. COG932490

   Regulation 86 provisions - when employees become responsible for paying their own primary NICs
9. COG932500

   Decisions under Section 8(1)(c) Social Security Contributions (Transfer of Functions) Act 1999