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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Who makes decisions: Statutory payments decisions

DANSP13100 explains the general rules about who should make decisions. The National Insurance Contributions Office’s Complaints, Appeals and Statutory Payments team make most of NICO’s decisions and most statutory payments (SP) decisions. Their address is

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Local Compliance, Specialist Investigations and Large Business Service staff can also make SP decisions as part of their duties, for example, where they identify that the amount paid or recovered was incorrect and the employer does not agree.

If before making decisions the decision maker needs technical advice contact PAYE SA & NIC Statutory Payments Technical Team.