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

Although it is still not compulsory for employers filing their End of Year returns by paper to complete columns 1a – 1c for NIC categories B and C, nor to complete column 1e for category C only cases, the NIC tables from April 2007 will reflect the e-filing position and direct employers to complete all columns for all NIC categories on forms P11 and P14. In this way, they can be sure that they will file their End of Year returns successfully, whatever medium they use for filing.