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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 until after due date was attributable to ignorance or error

Regulation 155A(5)(b) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (the Regulations) allows HMRC Officers to decide whether, in the case of a contribution paid by or in respect of a person after the due date, the failure to pay the contribution before that time was attributable to ignorance or error on the part of that person or the person making the payment and, if so, whether that ignorance or error was due to the failure on the part of the such person to exercise due care and diligence. If the failure to pay by the due date was

  • attributable to ignorance or error on the part of the person making the payment; and
  • the ignorance or error was not due to any failure on the part of the person to exercise due care and diligence

regulation 6 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 the National Insurance contributions (NIC) to be treated as paid on such earlier date as the officers considers appropriate.

Such decisions don’t apply to Class 4 NIC but they can apply to Class 1, 2 and 3 NIC.

If you need to issue such a decision for NIC due before 6 April 1975 see DANSP25100.

Disputes about such matters commonly arise when a person claims contributory benefits or considers entitlement to Basic State Pension. If HMRC treats them as paid on a date 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;
  • time limits for paying Class 2 NIC see NIM23000;
  • time limits for paying Class 3 NIC see NIM25025.
  • deeming and treating NIC as paid see NIM12100;

For wording of such decisions see DANSP40300.