NIM12200 - Class 1: Personal Liability Notices: contents

1. NIM12201

   Introduction
2. NIM12202

   What does HMRC have to prove to issue a PLN?
3. NIM12203

   Who can be issued with a PLN?
4. NIM12204

   Neglect
5. NIM12205

   Fraud
6. NIM12206

   Phoenixism
7. NIM12207

   Who conducts PLN enquiries?
8. NIM12208

   What will HMRC consider before issuing a PLN?
9. NIM12209

   Apportionment of the unpaid contributions between ‘culpable officers’
10. NIM12210

    Contents of a PLN
11. NIM12211

    Payment received following the issue of a PLN
12. NIM12212

    Rights of appeal
13. NIM12213

    PLN tribunal decisions