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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: Statutory payments decisions: Dispute types

DANSP19100 sets out what legislation provides for decisions to be made about statutory payments. Decisions may be needed where there are disputes about

  • whether a person is, or was, an employee, see DANSP15300,
  • whether a person is entitled to statutory payments, for what period and the amounts payable, see DANSP19300,
  • which person is liable to pay statutory payments, see DANSP19400,
  • whether two or more employers, or contracts of service, should be treated as one, see DANSP19400,
  • whether an employee satisfies all of the relevant qualifying conditions relating to entitlement, see DANSP19300,
  • whether an employer can recover statutory payments and if so how much, see DANSP19500,
  • whether an employer is entitled to National Insurance contributions (NIC) compensation, see DANSP19500.

This list is not meant to reflect every possible dispute about statutory payments. In most cases you should be able to issue a decision which gives those named in the decision a right of appeal to have the matter determined by a tribunal. However, the language used in the decisions may not directly reflect the dispute, see DANSP29400.

Where there is no right to an appealable decision, see DANSP08000.