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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: Regulation 90J of the Social Security (Contributions) Regulations 2001

Section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and article 7(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) make provision for regulations to prescribe decisions that can be made about National Insurance contributions in addition to those listed in

  • section 8(1)(a) to 8(1)(l) of the Transfer Act, or
  • article 7(1)(a) to 7(1)(l) or the Order.

Part 7A was inserted into the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) by the Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (SI 2004 No 770) with effect from 6 April 2004. The Regulations apply to the United Kingdom, which includes Great Britain and Northern Ireland.

Part 7A mirrors, in relation to the collection of contributions, requirements for the electronic delivery of information and payments in respect of income subject to PAYE recovery contained in Part 10 of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003 No 2682).

Class 1 NIC payments due for tax years before 2010/11

Regulation 90J in part 7A makes provision for default notices to be issued to persons who are required to pay NICs electronically for NICs due in tax years before 2010/11 who fail to do so by the specified time. Regulation 90J(2) provides a right of appeal against such default notices. See DANSP25900 for more information.

Class 1 NIC payments due for tax years from and including 2010/11

For the tax year 2010/11 and later years, regulation 90J in part 7A was omitted by regulation 6(b) the Social Security (Contributions) (Amendment No. 4) Regulations 2010 (SI 2010 No 721). See DANSP25900 for more information.