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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Time limits for making decisions: Benefit involved cases

There is no statutory time limit for making a National Insurance contributions, employment status or statutory payments decision. Benefit involved cases may affect the payment of benefit. You should, therefore, process such cases as quickly as possible. You should, however, not issue decisions prematurely. See DANSP12600 for general principles about when to make a decision.