# The Social Security (Contributions) Regulations 2001, Paragraph 29LB: Recovery of deemed employer NICs debt


(1) HMRC may not recover a deemed employer NICs debt in accordance with paragraph 29LA(1) unless it has given a recovery notice to the relevant person during the relevant period.
(2) No recovery of a deemed employer NICs debt may be made—
(a) if the deemed employer NICs debt relates to a year commencing before 6th April 2021, or
(b) if the deemed employer is also “the client” described in regulation 13(1)(a) of the Intermediaries Regulations.
(2) For the purposes of this Part, a “recovery notice” means a notice which complies with paragraph 29LD.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29LB (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.