NIM12202 - Class 1: Personal Liability Notices: what does HMRC have to prove to issue a PLN?

Section 121C of the Social Security Administration Act 1992 (SSAA 1992)聽

Section 121C of the SSAA 1992 provides HMRC with the power to issue a Personal Liability Notice to an individual in circumstances where:

  • a body corporate has failed to pay the 鈥榗ontributions鈥� due at or within the prescribed time

and

  • that failure is, in the opinion of HMRC, attributable to the fraud or neglect of one or more individuals who, at the time of the fraud or neglect, were 鈥榦fficers鈥� of the company - such officers are known as 鈥榗ulpable officers鈥�

鈥楥ontributions鈥� include primary and secondary Class 1 NICs, Class 1A NICs, Class 1B NICs and related interest or penalties charged in respect of these contributions.

For the meaning of:

The burden of proof rests with HMRC.

The standard of proof required is the normal civil standard, on a balance of probabilities.