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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Use of terms

There are certain terms used to describe what is decided at the informal and formal stages. To avoid misunderstandings

  • the word opinion is used in this guidance to describe HMRC’s view at the informal stage (see DANSP05500), and
  • the word decision is used to describe the formal decision which carries a right of appeal, issued at the formal stage.

See DANSP05500 for a summary of the dispute resolution process.