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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

About this guidance

This guidance replaces the

  • Decisions and Appeals Guidance (DAG) first published in 1999, and
  • the part of the Statutory Payments Manual that covers decisions and appeals, previously from SPM60000 to SPM60445.

It has been updated and takes account of the Ministry of Justice’s Tribunals Reform which took effect from 1 April 2009. For more information about the Tribunals Reform see DANSP04000.

Most guidance about appeals can be found in the Appeals, Reviews and Tribunals Guidance (ARTG). Where appropriate you will find references to the ARTG in this guidance.

The Decisions and Appeals for National Insurance and Statutory Payments (DANSP) guidance is primarily technical guidance which explains the relevant legislation and how HMRC staff should apply it when dealing with disputes about NIC or statutory payments (SPs). Refer to the appropriate procedural and operational guidance you need for your work area.

This guidance is intended to

  • help HMRC staff issue decisions involving NIC and SPs made under

    • section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, or
    • article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671),

    which give those named in the decisions, the right of appeal to have the matter determined by the Ministry of Justice’s Tribunals Service.

    • provide supplementary guidance about reviews and appeals specific to NIC and SPs which is not in the ARTG.

Refer feedback about this guidance to PAYE, SA and NIC (Employment Team NIC Technical).