NIC’s non payment
Financial security where payment for PAYE tax and NICS at risk
HMRC’s plans to ask certain employers to pay a security where there is a risk of deliberate non-payment of PAYE will be introduced from April 2012. As announced by the Coalition government at the time of the June 2010 Budget, section 85 of the Finance Act 2011 includes a measure that allows HMRC to make [...]

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