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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
Updated
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Decision types: Introduction

The legislation that provides for decisions to be made about National Insurance contributions, employment status, statutory payments or the regional employer National Insurance contributions holiday is

  • Section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 - see DANSP15200,
  • Article 7 of the Social Security Contributions (Transfer for Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671) - see DANSP15200,
  • Regulation 155A of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) - see DANSP23000,
  • Paragraphs 16 and 17 of Schedule 3 to the Social Security Act 1998 - see DANSP25500 and DANSP25600,
  • Paragraphs 16 and 17 of Schedule 3 to the Social Security (Northern Ireland) Order 1998 (SI 1998 No 1506) - see DANSP25500 and DANSP25600 for information,
  • Regulation 3 of the Social Security Contributions (Managed Service Companies) Regulations 2007 (SI 2007 No 2070) - see DANSP25750 for information,
  • Paragraph 29C of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) - see DANSP25800 for information.
  • Section 8(6) and 8(7) of the National Insurance Contributions Act 2011 - see DANSP25950 for information.

For guidance about wording decisions see DANSP30000 onwards.