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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: Regulation 155A 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.

For more information see DANSP23100.

The Social Security (Contributions) (Amendment No 3) Regulations 2002 (SI 2002 No 2366) inserted regulation 155A into the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (the Regulations) with effect from 18 October 2002. The Regulations apply to the United Kingdom, which includes Great Britain and Northern Ireland.

Schedule 4 of the Regulations also makes provisions for issuing notices which transfer debts in respect of managed service companies, see DANSP02300.