NIC tables - Changes to category B and category C tables from April 2007

It is not compulsory for employers, when filing year-end returns by paper, to complete columns 1a to 1c for NICs table letters B and C, or to complete column 1e for table letter C. However, when e-filing, all columns have to be completed.

From April 2007, even though it will still not be compulsory for paper returns, the NICs tables will reflect the e-filing position and instruct employers to complete all NICs columns for all table letters on forms P11 and P14. HMRC's intention is to provide a single instruction so that year-end returns can be filed successfully, whatever medium is used for filing.

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NIC tables - changes to category B and category C tables from April 2007

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