PART 4 N.I. Payments, corrections and overpayments

Correcting a claim when the amount has been mistakenly understated N.I.

10.  Where an employer becomes aware that the employer mistakenly understated the amount in a claim (the “understated claim”), the employer may submit a claim in accordance with regulation 6 for the amount understated in respect of the same period, PAYE scheme and employees specified in the understated claim.

Commencement Information

I1 Reg. 10 in force at 14.1.2022, see reg. 1