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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Legislation: The Taxes Management Act 1970

The Taxes Management Act 1970 (TMA) contains provisions about appeals and tribunals (before 1 April 2009 - the General Commissioners and the Special Commissioners) which refer specifically to taxes, but does not make specific reference to National Insurance contributions (NIC) or statutory payments (SPs).

The Social Security Contributions (Transfer of Functions, etc.) Act 1999 (the Transfer Act), the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (the Order) and the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027) (SSCDAR)

  • apply specific sections within the TMA to NIC and SPs,
  • modify the application of certain sections of the TMA for NIC and SP appeals.

Do not assume that provisions within the TMA apply to NIC and SPs without first referring to the relevant part of this guidance, and if necessary, the Transfer Act, the Order and the SSCDAR.