°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

National Insurance Manual

NIM12104 - Class 1: Deeming: Who can deem NICs

The authority to record NICs as deemed must always be provided by at least a band D officer.

In cases where the investigating officer is band D or above, that officer must obtain authority from their immediate manager before NICs can be deemed.

A record of the authority must be maintained for Audit purposes.