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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Decision types: Penalties decisions: Introduction

Section 8(1)(k) and 8(1)(l) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 7(1)(k) and 7(1)(l) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671); Paragraph 7A(2) and 7B2(h) of Schedule 1 to the Social Security Contributions and Benefits Act 1992; Paragraph 7A(2) and 7B2(h) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992; section 113(1)(a) of the Social Security Administration Act 1992; section 107A of the Social Security Administration (Northern Ireland) Act 1992;

HMRC officers can decide whether a person is liable to certain penalties and to decide the amount of the penalty payable.

Decisions can only be made about penalties under

  • paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or the same paragraphs in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCBA penalties), or
  • section 113(1)(a) of the Social Security Administration Act 1992 or section 107(1)(a) of the Social Security Administration (Northern Ireland) Act 1992.

Such decisions carry a right of appeal.

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