DANSP17400 - 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

Section 17(1) of the Social Security Contributions and Benefits Act 1992

Part 8 of the Social Security (Contributions) Regulations 2001 (SSCR 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 (NICs) 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

For tax years before 6 April 2015 the only liability decisions that could be made in respect of Class 4 NICs are those that involve questions about deferment of payment or exception from payment. Decisions about exception can still be appealed.

Regulations about deferment and exception are made in Part 8 of SSCR 2001 (the 2001 Regulations). See DANSP35000 for information about wording Class 4 NICs decisions.

Taxes Management Act 1970 (TMA) - Class 4 NICs paid through Self Assessment (SA)

People liable to pay Class 4 NICs pay those NICs with Income Tax under SA. Where HMRC conducts an enquiry into an SA return (section 9A of the TMA) after completing their enquiries, any closure notice issued 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 TOFA. Do not use form DAA1 in these cases. The DANSP does not include guidance about such decisions and appeals.