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Class 1A NIC due for 2023/24

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This deadline is relevant for employers who have provided their employees with benefits for 2023/24. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2024. Interest will be charged if payment is made late. Penalties may also apply.

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