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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: List of decisions in regulation 155A of the Social Security (Contributions) Regulations 2001

Regulation 155A of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (the Regulations) provides for HMRC officers to decide

  • whether a notice should be given under regulation 3(2B) of the Regulations, and if so, the terms of such a notice (notice directing an employer to use the longest earnings period) - regulation 155A(2)(a), see DANSP23200 for more information,
  • whether a notice given under regulation 3(2B) of the Regulations should cease to have effect - regulation 155A(2)(b), see DANSP23200 for more information,
  • whether a direction should be given under regulation 31 and, if so, the terms of the direction (notice directing an employer to use a particular earnings period) - regulation 155A(2)(c), see DANSP23200 for more information,
  • whether the condition in regulation 50(2) of the Regulations is satisfied (extending the period within which Class 3 National Insurance contributions (NIC) can be paid) - regulation 155A(2)(d), see DANSP23300 for more information,
  • whether a late application under regulation 52(8) of the Regulations for the refund of a contribution should be admitted - regulation 155A(2)(e), see DANSP23400 for more information,
  • whether a late application under regulation 54(3) for the return of a Class 1 contribution paid at the wrong rate should be admitted- regulation 155A(2)(f), see DANSP23500 for more information,
  • whether a late application under regulation 55(3) for the repayment of a Class 1A contribution should be admitted - regulation 155A(2)(g), see DANSP23600 for more information,
  • whether, in a case where the secondary contributor has failed to pay a primary Class 1 contribution on behalf of the primary contributor, that failure was with the consent or connivance of the primary contributor or attributable to any negligence on the part of the primary contributor, as mentioned in regulation 60 of the Regulations - regulation 155A(2)(h), see DANSP24000 for more information,
  • whether the condition in regulation 61(2) of the Regulations is satisfied (extending the period within which voluntary Class 2 NIC can be paid) - regulation 155A(2)(i), see DANSP24100 for more information,
  • whether, in the case of a Class 2 contribution remaining unpaid by the due date, the reason for the non-payment is the contributor’s ignorance or error, and, if so, whether that ignorance or error was due to his failure to exercise due care and diligence, as mentioned in regulation 65(2) - regulation 155A(2)(j), see DANSP24200 for more information,
  • whether the reason for a contributor’s failure to pay a Class 3 contribution within the period prescribed for its payment is his ignorance or error, and, if so, whether that ignorance or error was due to his failure to exercise due care and diligence, as mentioned in regulation 65(3) - regulation 155A(2)(k), see DANSP24300 for more information,
  • whether the reason for a contributor’s failure to pay a Class 3 contribution falling to be computed under section 13(6) of the Social Security Contributions and Benefits Act 1992 or 13(6) of the Social Security Contributions and Benefits Act (Northern Ireland) Act 1992 and which remains unpaid after the end of the second year following the contribution year, is his ignorance or error and if so whether that ignorance or error was due to his failure to exercise due care and diligence, as mentioned in regulation 65(4) - regulation 155A(2)(l), see DANSP24400 for more information,
  • whether a late application under regulation 110(3) for the return of a special Class 4 contribution should be admitted - regulation 155A(2)(m), see DANSP24500 for more information,
  • whether a contribution (other than a Class 4 contribution) has been paid in error as mentioned in regulation 52(1) of the Regulations - regulation 155A(3)(a), see DANSP24600 for more information,
  • whether there has been a payment of contributions in excess of the amount specified in regulation 21 of the Regulations (annual maximum of NIC) - regulation 155A(3)(b), see DANSP24700 for more information,
  • whether the delay in making payment of a contribution, payable by an employer on behalf of an insured person, was neither with the consent or connivance of the insured person nor attributable to any negligence on the part of the insured person, as mentioned in regulation 23 of the National Insurance (Contributions) Regulations 1969 (the 1969 Regulations) - regulation 155A(4)(a), see DANSP24900 for more information,
  • whether, in the case of a contribution paid after the due date, the failure to pay the contribution before that time was attributable to ignorance or error on the part of the insured person, and, if so, whether that ignorance or error was due to the failure on the part of the insured person to exercise due care and diligence, as mentioned in regulation 24 of the 1969 Regulations - regulation 155A(4)(b), see DANSP25000 for more information,
  • whether the failure to pay a contribution to which regulation 32 of the 1969 Regulations applies within the prescribed period was attributable to ignorance or error on the part of the person entitled to pay it and, if so, whether that ignorance or error was due to the failure of the person entitled to pay the contribution to exercise due care and diligence - regulation 155A(4)(c), see DANSP25100 for more information,
  • whether the delay in making payment of a primary Class 1 contribution which is payable on a primary contributor’s behalf by a secondary contributor was neither with the consent or connivance of the primary contributor nor attributable to any negligence on the part of the primary contributor, as mentioned in regulation 5 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (SI 2001 No 769) (treatment for the purpose of any contributory benefit of late paid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor) - regulation 155A(5)(a), see DANSP25200 for more information,
  • whether, in the case of a contribution paid by or in respect of a person after the due date, the failure to pay the contribution before that time was attributable to ignorance or error on the part of that person or the person making the payment and if so whether that ignorance or error was due to the failure on the part of such person to exercise due care and diligence, as mentioned in regulation 6 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (SI 2001 No 769) (treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error) - regulation 155A(5)(b), see DANSP25300 for more information.