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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: 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

Section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (The Transfer Act) and Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671) (the Order) provide for HMRC officers to decide

  • whether a person is or was an earner and, if so, the category of earners in which he is or was to be included - section 8(1)(a) of the Transfer Act and article 7(1)(a) of the Order, see DANSP15300 for more information,
  • whether a person is or was in employed earner’s employment for the purposes of any claim for industrial injuries - section 8(1)(b) of the Transfer Act and article 7(1)(b) of the Order, see DANSP15300 for more information,
  • whether a person is or was liable to pay contributions of any particular class and, if so, the amount of that liability - section 8(1)(c) of the Transfer Act and article 7(1)(c) of the Order, see DANSP15600 for more information,
  • whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and if so the amount that can be paid - section 8(1)(d) of the Transfer Act and article 7(1)(d) of the Order, see DANSP16500 for more information,
  • whether contributions of a particular class have been paid in respect of any period - section 8(1)(e) of the Transfer Act and article 7(1)(e) of the Order, see DANSP17000 for more information,
  • any issue arising as to, or in connection with, entitlement to statutory sick pay, statutory maternity pay, statutory paternity pay or statutory adoption pay - section 8(1)(f) of the Transfer Act and article 7(1)(f) of the Order, see DANSP19000 for more information,
  • any other issue that falls to be made under Parts 11 to 12ZB of the Social Security Contributions and Benefits Act 1992 (statutory payments - Great Britain), see DANSP19000 for more information,
  • any other issue that falls to be made under Parts 11 to 12B of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (statutory payments - Northern Ireland), see DANSP19000 for more information,
  • issues about funding of employer’s liabilities to make payments of statutory paternity or adoption pay - section 8(1)(ga), of the Transfer Act and article 7(1)(ga) of the Order, see DANSP19000 for more information,
  • whether a director or employee, because of action attributable to fraud or neglect, is to be held liable for payment of unpaid contributions due from a company - section 8(1)(h) of the Transfer Act and article 7(1)(h) of the Order, see DANSP20000 for more information,
  • any issue under section 27 of the Jobseekers Act 1995 or Article 29 of the Jobseekers (Northern Ireland) Order 1995 (SI 1995 No 2705) (employment of long term unemployed, deductions by employers and related issues) - section 8(1)(i) of the Transfer Act and article 7(1)(i) of the Order, see DANSP20500 for more information,
  • whether to give or withdraw an approval for an election made jointly by a secondary contributor and an earner to transfer secondary National Insurance contributions liability to the earner - section 8(1)(ia) of the Transfer Act and article 7(1)(ia) of the Order, see DANSP21000 for more information,
  • whether any penalty is due under

    • paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (applies to Great Britain)
    • paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (applies to Northern Ireland)
    • section 113(1)(a) of the Social Security Administration Act 1992 (applies to Great Britain)
    • section 107(1)(a)(c) of the Social Security Administration (Northern Ireland) Act 1992 (applies to Northern Ireland)

    section 8(1)(k) of the Transfer Act and article 7(1)(k) of the Order, see DANSP21500 for more information,

    • the penalty payable under those sections referred to in the previous bullet point - section 8(1)(l) of the Transfer Act and article 7(1)(l) of the Order, see DANSP21500 for more information,
    • issues relating to NIC, other than the issues specified in

      • section 8(1)(a) to 8(1)k) of the Transfer Act,
      • articles 9(1)(a) to 7(1)(l) of the Order,
      • paragraphs 16 and 17 of Schedule 3 to the Social Security Act 1998, and
      • paragraphs 16 to 17 of Schedule 3 to the Social Security (Northern Ireland) Order 1998

    as may be prescribed in Regulations - section 8(1)(m) of the Transfer Act and article 7(1)(m) of the Order, see DANSP23000, DANSP25800 and DANSP25900 for more information.