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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: Social Security Contributions (Transfer of Functions, etc) Act 1999 and the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999: Introduction

The Social Security Contributions (Transfer of Functions, etc) Act 1999 (Transfer Act) transferred certain functions relating to National Insurance contributions (NIC), Statutory Payments (SPs) and other matters from the Secretary of State for Social Security to the Commissioners of Inland Revenue (IR) or the Treasury. The Transfer Act applies to Great Britain but not Northern Ireland. The powers within the Transfer Act

  • make provision for decisions to be made by HMRC that give those named in the decisions a right of appeal to a tribunal (see DANSP12000 for more information),
  • make provision for regulations to be made to vary or supersede earlier decisions (see DANSP40500 and DANSP41600 for more information),
  • set out how an appeal should be made and who will hear the appeal (see DANSP43000 for more information),
  • make provision for regulations to be made with respect to appeals to the tribunals established under section 3 of the Tribunals, Courts and Enforcement Act 2007 (see DANSP43000 for more information).

Northern Ireland

The legislation equivalent to the Transfer Act in Northern Ireland is the Social Security (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (the Order).

Amendments to the Transfer Acts

For details about amendments to the Transfer Act and the Order see DANSP01500.