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NIC knockout

05 February 2008 / Ximena Montes Manzano
Categories: Comment & Analysis
HMRC can issue court proceedings for the recovery of National Insurance contributions. XIMENA MONTES MANZANO explains what to do if your client is on the receiving end


  • Why and when may HMRC issue court proceedings?
  • Responding to an 'unless' letter
  • Persuading HMRC not to issue proceedings
  • Recommended action on receipt of a claim
  • Applying for an adjournment or stay of proceedings
  • The effect of Hyde Industrial Holdings Ltd
  • Don't be caught out with a court order

As already explored by Michael Jones in his article Every second counts HMRC have a power without prejudice to any other remedy to issue proceedings in the County Court or the High Court (depending on the amount of the claim) to recover National Insurance contributions (NICs) as a debt owed to the Crown.

Such court proceedings are subject to a time limit of six years under the Limitation Act 1980 which...

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