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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: Whether late payment of National Insurance contributions due before 6 April 1975 was due to contributor’s consent, connivance or negligence

Regulation 155A(4)(a) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) and regulation 23 of the National Insurance (Contributions) Regulations 1969 (SI 1969 No 1696)

DANSP24800 explains that regulation 155A(4) of the Social Security (Contributions) Regulations 2001 (the Regulations) lists the types of appealable decisions HMRC officers can make relating to the payment and time limits for payment of NIC before 6 April 1975. Regulation 155(4)(a) of the Regulations allows HMRC officers to make 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.

For periods before 6 April 1975, there were prescribed time limits within which National Insurance contributions (NIC) had to be paid. If they were not paid within those time limits they may not count for contributory benefits, for example, Basic State Pension. If NIC were not paid by the due date but this was neither with the consent or connivance of the insured person nor attributable to any negligence on the part of the insured person, the NIC can be treated as paid on time.

For advice about the meaning of “consent or connivance” see NIM12115. For advice about “attributable to any negligence” see NIM12116.

For wording of such decisions see DANSP40100.