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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: Contents

 

  1. DANSP15100
    Introduction
  2. DANSP15200
    Decisions listed in section 8(1) of the Social Security Contributions (Transfer of Functions etc.) Act 1999 or Article 7(1) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
  3. DANSP15300
    Employment status decisions: Contents
  4. DANSP15600
    National Insurance contributions liability decisions: Contents
  5. DANSP16500
    Entitlement to pay National Insurance contributions decisions
  6. DANSP17000
    National Insurance contributions paid decisions: Contents
  7. DANSP19000
    Statutory payments decisions: Contents
  8. DANSP20000
    Personal liability notices
  9. DANSP20500
    Employment of long-term unemployed: Decisions about deductions by employers
  10. DANSP21000
    Elections to transfer secondary Class 1 National Insurance contributions liability to earner
  11. DANSP21500
    Penalties decisions: Contents
  12. DANSP22000
    Class 4 National Insurance contributions decisions
  13. DANSP23000
    Introduction to regulation 155A of the Social Security (Contributions) Regulations 2001
  14. DANSP23100
    List of decisions in regulation 155A of the Social Security (Contributions) Regulations 2001
  15. DANSP23200
    Earnings periods decisions
  16. DANSP23300
    Extension of time limit to pay Class 3 National Insurance contributions
  17. DANSP23400
    Late applications for refunds of National Insurance contributions paid in error
  18. DANSP23500
    Late applications for refunds where Class 1 National Insurance contributions were paid at the non-contracted out rate instead of the contracted-out rate
  19. DANSP23600
    Late applications for refunds where Class 1A National Insurance contributions were paid based on inaccurate or incomplete information
  20. DANSP24000
    Whether non-payment of primary National Insurance contributions was due to primary contributor’s consent, connivance or negligence
  21. DANSP24100
    Extension of time limit to pay voluntary Class 2 National Insurance contributions
  22. DANSP24200
    Whether failure to pay Class 2 National Insurance contributions was due to ignorance or error
  23. DANSP24300
    Whether failure to pay Class 3 National Insurance contributions within time limit was due to ignorance or error: Non-application of higher rate provisions
  24. DANSP24400
    Whether failure to pay Class 3 National Insurance contributions within time limit was due to ignorance or error: Modification of higher rate provisions
  25. DANSP24500
    Whether a late application for a refund of special Class 4 National Insurance contributions can be admitted
  26. DANSP24600
    Whether National Insurance contributions have been paid in error
  27. DANSP24700
    Whether National Insurance contributions paid in excess of maximum
  28. DANSP24800
    National Insurance contributions due before 6 April 1975
  29. DANSP24900
    Whether late payment of National Insurance contributions due before 6 April 1975 was due to contributor’s consent, connivance or negligence
  30. DANSP25000
    Whether failure to pay National Insurance contributions due before 6 April 1975 by due date was attributable to ignorance or error: National Insurance contributions paid after due date
  31. DANSP25100
    Whether failure to pay National Insurance contributions the contributor was entitled to pay before 6 April 1975 by due date was attributable to ignorance or error
  32. DANSP25200
    Whether failure to pay primary Class 1 National Insurance contributions by due date was with the consent, connivance or negligence of primary contributor
  33. DANSP25300
    Whether failure to pay National Insurance contributions until after due date was attributable to ignorance or error
  34. DANSP25500
    Home responsibilities protection decisions
  35. DANSP25600
    Earnings and contributions credits decisions
  36. DANSP25700
    Contracting out of the state pension scheme decisions
  37. DANSP25750
    Managed service companies - deeming employed earner's employment, earnings and secondary contributors
  38. DANSP25800
    Transfer of debts of managed service companies
  39. DANSP25900
    Default notices when Class 1 National Insurance contributions not paid by due date by electronic communications
  40. DANSP25950
    Regional employer National Insurance contributions holiday
  41. DANSP25975
    Employment Allowance