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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decisions and appeals before 1 April 2009

Before 1 April 2009 appeals for National Insurance contributions, employment status and statutory payments were heard by the General or Special Commissioners, who were independent tribunals. Information about the process before 1 April 2009 was in the Appeals Handbook, the Decisions and Appeals Guidance and the Statutory Payments Manual.