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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 paid decisions: Class 4 National Insurance contributions

Section 8(1)(e) and 8(2) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 7(1)(e) and 7(2) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671); Section 17(1) of the Social Security Contributions and Benefits Act 1992; Section 17(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; Part 8 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004);

HMRC officers can decide whether contributions of a particular class have been paid in respect of any period (National Insurance contributions (NIC) paid decisions). For more information about such decisions see DANSP17000.

Class 4 NIC paid decisions allowed under section 8(1)(c) of the Transfer Act

The only Class 4 NIC paid decisions that can be made are those that involve questions about deferment of payment or exception from payment. Regulations about deferment and exception are made in Part 8 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (the 2001 Regulations). NIPG900040 provides guidance about Class 4 deferment and exception. See DANSP35000 for information about wording Class 4 NIC decisions.

Taxes Management Act 1970 - Class 4 NIC paid through self-assessment system

A substantial proportion of people liable to pay Class 4 NIC pay those NIC with income tax assessed under the self-assessment system. Where HMRC conducts an enquiry into a self-assessment return (section 9A of the Taxes Management Act 1970 (TMA)) after completing their enquiries, the closure notice, which makes amendments to the return, is a formal decision which carries a right of appeal under section 31 of the TMA, not under section 8(1)(c) of the Transfer Act. Do not use form DAA1 in these cases to show the amount of Class 4 NIC paid. This manual does not include guidance about such decisions and appeals. See EM9110 for guidance.