Decision types: Whether failure to pay National Insurance contributions the contributor was entitled to pay before 6 April 1975 by due date was attributable to ignorance or error
Regulation 155A(4)(c) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) and regulation 32 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 National Insurance contributions before 6 April 1975. Regulation 155(4)(c) of the Regulations allows HMRC officers to make decisions about
- whether the failure to pay a contribution, to which regulation 32 of the National Insurance (Contributions) Regulations 1969 (the 1969 Regulations) applies, within prescribed time limits, 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 32 of the 1969 Regulations applies to persons who were entitled to pay contributions but were not liable to pay, i.e. non-employed persons excepted from liability, for example, persons in full-time education, persons abroad. If you require advice/information about regulation 32 ask those who provide your technical support. If they require advice they should contact PAYE, SA & NIC (NIC Technical).
For advice about the meaning of “attributable to ignorance or error” and “exercising due care and diligence” see NIM25031.
For wording of such decisions see DANSP40100.