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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: Whether failure to pay primary Class 1 National Insurance contributions by due date was with the consent, connivance or negligence of primary contributor

Regulation 155A(5)(a) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 155A(5)(a) of the Social Security (Contributions) Regulations 2001 (the Regulations) allows HMRC Officers to decide whether the delay in making payment of primary Class 1 National Insurance contributions (NIC) was

  • neither with the consent or connivance of the primary contributor,
  • nor attributable to any negligence on the part of the primary contributor.

If the delay was not with the consent or connivance of the primary contributor nor attributable to any negligence on the part of the primary contributor, regulation 5 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (SI 2001 No 769) (the 2001 Regulations) makes provision for primary Class 1 NIC which were either not paid by the due date, to be treated as paid on an earlier date for purposes relating to entitlement to any contributory benefit.

Disputes about such matters commonly arise when a person claims contributory benefits or considers entitlement to Basic State Pension. If HMRC allows them to have NIC paid after due date treated as paid within prescribed time limits for the purposes of contributory benefits, this may help with entitlement to certain contributory benefits.

For guidance about

  • time limits for paying Class 1 NIC see NIM03000;
  • deeming and treating NIC as paid see NIM12100;

For wording of such decisions see DANSP40200.