Treatment of class 2 NI contributions recovered through the PAYE tax code: draft amended regulations
Draft amended regulations on how we treat class 2 NI contributions recovered by HMRC through the PAYE tax code for social security benefits.
Documents
Explanatory Memorandum to the Draft Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations 2013application/pdfDraft Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations 2013application/pdf