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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

No formal decision covering dispute

DANSP15100 lists the type of formal decisions which carry a right of appeal. Some disputes cannot be resolved by appeal because there are no a decisions which cover the dispute.


An employer’s agent alleges that their client has incurred costs they would not have incurred if HMRC had handled their client’s affairs in a different way. HMRC examines the claim and concludes that costs incurred cannot be reimbursed. The agent wants a right of appeal.

There is no right of appeal to have the matter determined by the tribunal. The employer and agent may seek a remedy by applying for a judicial review of HMRC’s decision, see DANSP09000, or escalate the complaint.

Where there is no right of appeal, include the following paragraph in all relevant written communications

If you disagree with the contents of this letter tell us why you think it is wrong. We will consider what you tell us and let you know our view.

Where there is no right of appeal against your decision, do not tell the customer that they can ask for a formal decision if they disagree with your opinion.

When dealing with any dispute consider whether the matter is a complaint and whether it should be resolved through HMRC’s complaints handling procedures, see DANSP08700 for more information.