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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: National Insurance contributions paid decisions: Introduction

Section 8(1)(e) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and article 7(1)(e) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671) provides for HMRC Officers to decide whether contributions of a particular class have been paid in respect of any period (National Insurance contributions (NIC) paid decisions).

Such decisions are usually made together with liability or entitlement to pay decisions.


  • DANSP15600 for information about liability decisions, and
  • DANSP16500 for information about entitlement to pay decisions.

For an example of a situation where a paid decision is issued with

Sometimes such decisions may be required without a liability or entitlement decision. Where

  • a person asserts that they paid some NIC to HMRC for which HMRC has no record, and
  • HMRC will not credit any NIC to the person’s National Insurance (NI) account because of insufficient evidence of payment, and
  • a decision is required to progress the dispute

issue a paid decision showing only those NIC recorded on the person’s NI account for the period the contributor asserts they have paid NIC. In some cases the amount paid will be nil.