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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: National Insurance contributions paid decisions: National Insurance contributions paid decision issued with National Insurance contributions liability decision

DANSP17100 explains that National Insurance contributions (NIC) paid decisions are usually made with liability or entitlement to pay decisions.


Employer provides a director with shares which were not included in gross pay for NIC. No Class 1 NIC have been paid on the shares. Class 1 NIC have been properly paid on all other earnings. The employer will not pay the Class 1 NIC due.

Commentary on example

Decisions will be made about

* who is liable to pay Class 1 NIC, for what period and the amount due, and
* the amount of Class 1 NIC paid in the same period shown in the liability decision.

For an example of a situation where a paid decision is issued with an entitlement decision see DANSP17300.