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National Insurance Contributions and Statutory Payments Act 2004

Recovery of unpaid contributions by distraint in England and Wales

Effect of the measure

23.Section 5(1) provides for the period of notice of distraint action in respect of National Insurance contributions to be aligned with that which is given in respect of tax debts. This will enable both tax and contribution debts to be recovered in a single action and as a result debtors will not face separate actions for recovery and the attendant duplication of costs.

24.However, the Government has no intention of disturbing the current provisions at section 117A of the SSAA 1992 whereby, in cases where a person has appealed a decision on liability for contributions, no action to recover the debt is taken until the appeal has been decided.

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