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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: Entitlement to pay National Insurance contributions decisions

Section 8(1)(d) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and article 7(1)(d) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) provide for HMRC officers to decide 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 (entitlement to pay).

Voluntary National Insurance contributions paid in error

Where a person has paid voluntary Class 2 or 3 NIC and HMRC cannot accept payment because the person is not entitled to pay those National Insurance contributions (NIC), if a decision is required, issue an entitlement to pay decision.

Customer requests to pay voluntary NIC

If a person requests to pay voluntary Class 2 or 3 NIC and you consider that person should not pay such NIC, for example, because the person does not satisfy the conditions in regulation 147 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (see NIM33601), then issue an entitlement to pay decision.