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HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
5 April 2025 - See all updates
  1. Back to contents
  2. NIM01000CO
  3. NIM12100
  4. NIM12110

NIM12113 - Class 1: treating as paid: who can treat NICs as paid

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