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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Spacing in the decision box

The decision appears in a box on the notice of decision. When using SEES to enter the decision leave a line space after each sentence in the decision.

Example of spacing in decision box

My decision is that:

Andrew Jones is an employed earner in respect of his engagement with BW Ltd for the period from 4 September 2007 to 6 December 2007.

BW Ltd is liable to pay primary and secondary Class 1 contributions for the period from 4 September 2007 to 6 December 2007 in respect of the earnings from that engagement.

The amount BW Ltd is liable to pay in respect of those earnings is £7,345.98.

The amount BW Ltd has paid in respect of those earnings is nil.