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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Who makes decisions: Introduction

HMRC Officers can make decisions listed in section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671).

Establish who is authorised to make such decisions in your work area.

The officer making or authorising the decision must see all the papers. Make it clear why a formal decision is considered necessary and what decision you consider should be made. Any special local arrangements covering the reference of a case for a decision should avoid unnecessary work which may cause delays in the process.

Officers who make decisions must be band O or above.

Regard a decision as a natural step towards resolving an outstanding issue.

Employment status decisions

For information about employment status decisions see DANSP13200.

Statutory payments decisions

For information about statutory payments decisions see DANSP13300.