COG932570 - Alternative rights of recovery (PAYE directions): primary class 1 NICs: PAYE Directions Team processes: contents

1. COG932580

   Process overview
2. COG932590

   Initial review – limitation and the collection of NICs
3. COG932600

   Initial review – allocation of NICs paid by the employer
4. COG932610

   Initial review – calculating primary class 1 NICs and interest
5. COG932620

   Decision and notice of decision
6. COG932630

   Accounting for primary class 1 NIC - general
7. COG932640

   Accounting for class 1 NICs
8. COG932650

   Accounting for NICs – notification to DM
9. COG932660

   Section 8 report - overview
10. COG932670

    Completing the section 8 report form – ‘decision made’
11. COG932680

    Section 8 report – decision status change
12. COG932690

    Section 8 report – payments made
13. COG932700

    Varying a decision