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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Decision types: National Insurance contributions liability decisions: Disputes about refunds of National Insurance contributions

Section 8(1)(c) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 7(1)(c) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671)

HMRC Officers can decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount of that liability, (liability decisions). For more information about such decisions see DANSP15600.

If a person considers they have paid National Insurance contribution (NIC) when they should not have done, or paid too much NIC, and request a refund of those NIC, NIC can be refunded in certain circumstances. See NIM37000 for guidance about NIC refunds.

If HMRC considers that NIC were due and properly paid, HMRC can make a liability decision which gives the person the right of appeal. If the outcome of the dispute is that the NIC the person is shown as liable to pay are

  • due, there will be no refund of NIC,
  • not due, the NIC can be refunded subject to all the relevant conditions being satisfied.

Also see

  • DANSP24600 about refund disputes where decisions are made about whether NIC are paid in error, or
  • DANSP24700 about refund disputes where decisions are made about whether NIC are paid in excess of the maximum specified in regulation 21 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004).