Some of our payroll clients say they were signed up for the NIC Holiday however it seems that the employers NI was never deducted when the previous payroll clerk used to give them the PAYE amount each month. Some have the confirmation print out from HMRC confirming that they qualify and some don't.
The clients that have confirmation, would I ask them for the amounts they actually paid to HMRC and deduct the overpayment in Month 12?
The ones without confirmation, before I sign them up to the scheme, how would I find out if they are already signed up?