IR35: NICs late payment interest

The Finance Act 2009, Sections 101 and 102 (Social Security Contributions, Intermediaries) (Appointed Day) Order, SI 2021/445 appoints 6 April 2021 as the date on which late payment interest and repayment interest are payable in relation to payments made under Part 3AA of Schedule 4 to the Social Security Contributions Regulations, SI 2001/1004.

Part 3AA of Schedule 4 deals with the recovery of NICs debts arising under Part 2 of the Social Security Contributions (Intermediaries) Regulations, SI 2000/727, in the context of the extension of the off-payroll working rules that come into force on 6 April 2021. The Order comes into force on 6 April 2021.