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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Who makes decisions: Employment status decisions

DANSP13100 explains the general rules about who should make decisions. Local Compliance, Specialist Investigations and Large Business Service staff may be involved in cases requiring decisions and make decisions as part of their normal duties, but they must get authorisation to make status decisions from

  • Employer Support Team in Local Compliance, or
  • the person nominated to do so in the Large Business Service, or
  • the person nominated to do so in Specialist Investigations.