This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Legislation: Where to find National Insurance and statutory payments legislation

When dealing with decisions and appeals relating to National Insurance, employment status and or statutory payments, you may need to refer to legislation.

You can access legislation through

  • Tolley’s Yellow Tax Handbooks

    • Available through HMRC’s Intranet. Access “Library” and look under “Y” for “Yellow”. When you get into the first page select “National Insurance Contributions” which will take you to hyperlinks for statutes and statutory instruments.
    • Includes all changes made by amendment legislation up to start of current tax year.
    • Some technical support staff may have paper copies.
    • Does not include most statutory payments legislation.
    • Legislative changes made in the current tax year may not be reflected but these can be found on HMRC’s website.

    • The Legislation website

If you are unable to find the legislation you require contact your technical support for advice. If your technical support is unable to find the legislation contact PSN Technical for advice.


See DANSP01250 for the meaning of statutes, statutory instruments and statutory rules.