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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Human rights legislation

On 2nd October 2000 the Human Rights Act came into force. From that date the provisions of the European Convention on Human Rights (the Convention) were incorporated into UK law. Article 6 of the Convention gives people the right to a fair hearing within a reasonable time.

Article 6 applies to National Insurance contributions (NIC), employment status and statutory payments (SP). To resolve disputes about NIC, employment status and SP matters, HMRC’s dispute resolution process, described in this guidance, involves making decisions which carry a right of appeal to an independent tribunal.

See DANSP26000 about decisions which carry no right of appeal.

If you do not follow the procedures described in this guidance, for example, you do not give a person a notice of decision which gives them a right of appeal when required to do so, this is in contravention of human rights legislation.