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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: National Insurance contributions due before 6 April 1975

Regulation 155A(4) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) and the National Insurance (Contributions) Regulations 1969 (SI 1969 No 1696)

Background

Regulation 155A(4) of the Social Security (Contributions) Regulations 2001 (the Regulations) lists three types of decisions HMRC officers can make relating to the payment and time limits for payment of National Insurance contributions (NIC) before 6 April 1975.

The decisions refer to legislation within the National Insurance (Contributions) Regulations 1969 which make provision for

  • NIC which are not paid or are paid after the due date, to be treated as paid on the due date - regulations 23 and 24
  • NIC which a person is entitled to pay but not liable to pay to be treated as paid within prescribed time limits - regulation 32.

NIC can only be treated as paid by the due date or within prescribed time limits, if certain conditions are satisfied. Disputes about such matters commonly arise when a person considers entitlement to Basic State Pension (BSP). If HMRC allows them to either

  • pay NIC they have not paid to be paid and treated as paid within prescribed time limits, or
  • have NIC paid outside of prescribed time limits to be treated as paid within prescribed time limits to count for contributory benefits,

they may enhance entitlement to those benefits.

More guidance

See DANSP24900 for guidance on decisions about whether the delay in paying NIC, for periods before 6 April 1975, by an employer, was neither with the consent or connivance of the insured person (employee) nor attributable to any negligence on the part of the insured person.

See DANSP25000 for guidance on decisions about whether in the case of a contribution paid after the due date, for periods before 6 April 1975, the failure to pay the contribution before that time was attributable to ignorance or error on the part of the insured person.

See DANSP25200 for guidance on decisions about whether the failure to pay a contribution for which a person was entitle to pay but not liable to pay, was attributable to their ignorance or error.

Who deals with such cases

The type of cases which may result in such decisions being issued will usually be dealt with by Individuals Group, Caseworker in HMRC’s National Insurance Contributions Office (NICO). If such decisions are required Individuals Group will ask NICO’s Complaints Appeals and Statutory Payments team to issue them and deal with any appeals.