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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Decision types: National Insurance contributions liability decisions: Introduction

DANSP15100 explains that the issues upon which a decision can be made, which carry a right of appeal, are listed in legislation. Section 8(1)(c) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and article 7(1)(c) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671) provide for HMRC officers to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount of that liability.

DANSP30600 explains how to word such decisions.

For information about protecting unpaid National Insurance contributions from becoming barred for recovery see DANSP15800.

For examples of disputes which require a liability decision to be issued see DANSP15900.