DANSP26700 - Recording National Insurance contributions on SAFE
Strategic Accounting Framework Environment (SAFE)
SAFE was introduced in March 2006. SAFE put in place an accounting framework which provided a modern financial reporting system and fulfilled the Department’s legal requirements. Further information about SAFE and new or revised business processes can be accessed from the SAFE Intranet Homepage. Specific guidance is provided in the Debt Management and Banking Manual.
If a decision includes unpaid National Insurance contributions (NIC), you need to enter the NIC on SAFE. For guidance about the process to follow
- Local Compliance and Specialist Investigations - see CCG guidance hub
- Large Business Service - consult your manager
- Charities Assets and Residence - see Formal Action and Protecting HMRC's Position: Regulation 80 Determinations, Section 8 Decisions and Protective Claims.
PT Operations North East
PT Operations North East use NPS (formerly NIRS2) to record unpaid NIC rather than SAFE, see DANSP26800 for more information.
Recovery action
When unpaid NIC are recorded on SAFE, recovery action is taken. If there is an appeal against the decision, arrange for the charge raised on SAFE to be stood over so that recovery action is suspended.
Once the appeal is settled, withdrawn or determined by a tribunal and or the Courts, arrange for SAFE to show whether the debt is amended or for recovery.
NIC debts included in decisions cover more than one tax year
Some NIC decisions include NIC debts which cover more than one tax year
- see DANSP30800 for guidance about the period to show on the notice of decision,
- produce a schedule showing what the NIC debt is for each tax year and arrange for those amounts to be recorded on SAFE.
NIC debts included in decisions for representative sample of employees
If the NIC decisions include NIC debts for a representative sample of employees and the total NIC debt in respect of all employees is more than that amount, produce a schedule showing what the NIC debt is for each tax year in respect of all employees and arrange for those amounts to be recorded on SAFE.