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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
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How National Insurance and employment status disputes arise

Disputes about National insurance and employment status related matters may arise for so many reasons that it is not possible to list all. Below are listed some occasions when disputes relating to National Insurance and employment status may arise.

  • Local Compliance, Specialist Investigations or Large Business Service finds an error when they examine an employer’s records.
  • An engager or worker disputes their employment status.
  • An employer and or employee request repayment of National Insurance contributions (NIC) they consider are paid in error and HMRC consider that the NIC were not paid in error.
  • An employer and or employee request repayment of NIC they consider are paid in error but HMRC considers that the application is made late and cannot be accepted as made within the statutory time limits.
  • A person claims benefits and asserts that their National Insurance record is incorrect but HMRC disagrees.
  • A person wants to pay voluntary NICs but HMRC considers that they cannot pay because the time limits have expired. The person disagrees.