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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: Statutory payments decisions: Table of decision types and legislation

The table below shows which sections of the Social Security (Contributions) (Transfer of Functions, etc.) Act 1999 (Transfer Act) or articles of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (Order), make provision for statutory payments decisions. This information is needed when preparing for appeals because the person representing HMRC at a tribunal will have to set out under which legislation such a decision is made.

Decision type DANSP paragraph Transfer Act Transfer Order
       
Employment status DANSP15300 8(1)(a) 7(1)(a)
Entitlement DANSP19300 8(1)(f) 7(1)(f)
Liability to pay DANSP19400 8(1)(g) 7(1)(g)
Recovery and National Insurance contributions (NIC) compensation - Statutory sick pay and statutory maternity pay DANSP19500 8(1)(g) 7(1)(g)
Recovery and NIC compensation - Ordinary statutory paternity pay, additional statutory paternity pay and statutory paternity pay DANSP19600 8(1)(ga) 7(1)(ga)