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Remember the limits on HMRC's power to recover NICs, advises MICHAEL JONES
Key points
- Collection of National Insurance is subject to the Limitation Act 1980.
- Where a demand is over six years old some or all of it may be out of time.
- Part payments effectively restart the limitation period.
- If a claimant has deliberately concealed a fact the six-year period begins from the date when the concealment is discovered.
HMRC have at their disposal a considerable array of powers that can be used to collect the tax found to be due following assessment. Among them is the power found in TMA 1970 ss 66 and 68 to commence proceedings against the taxpayer in the county court or the High Court for the recovery of the tax as a debt due to the Crown.
Unlike ordinary litigants however HMRC are not subject to the usual...
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