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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 failure to pay National Insurance contributions due before 6 April 1975 by due date was attributable to ignorance or error: National Insurance contributions paid after due date

Regulation 155A(4)(b) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) and regulation 24 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)(b) of the Regulations allows HMRC officers to make decisions about whether in the case of National Insurance contributions (NIC) 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 National Insurance (Contributions) Regulations 1969 (the 1969 Regulations).

For advice about the meaning of “attributable to ignorance or error” and “exercising due care and diligence” see

  • NIM23005 in respect of Class 2 NIC (referred to as contributions payable by a self-employed person before 6 April 1975), and
  • NIM25031 in respect of Class 3 NIC (referred to as contributions payable by a non-employed person).

For wording of such decisions see DANSP40100.