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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Mandatory submissions to PAYE, SA & NICs: Regional employer National Insurance contributions holiday

DANSP07300 explains when you should issue a written opinion. If you

  • know before issuing a written opinion that the recipient will not agree with your view, or
  • have issued a written opinion and the recipient does not agree with your view but you have no reason to change your opinion,

refer disputes about the Regional Employer National Insurance contributions Holiday to PSN before issuing a decision. Refer submissions to PSN via the Specialist Employer Compliance HO Postbox as per COG904550.  

Written submissions should be prepared by using the submission template

When PSN get the submission the relevant Technical Adviser will provide appropriate advice.