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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: More than one decision type in notice of decision

Notices of decisions often contain more than one decision, i.e. linked decisions.

Example 1

Where a person disputes liability to pay National Insurance contributions (NICs) and has not paid all of the NICs that are due, the notice of decision would include a decision about liability and a decision about the amounts paid.

Example 2

Where a managed service company is treated as a secondary contributor and payments or benefits received by a worker are treated as earnings from an employed earner’s employment, the notice of decision should include a decision about

* whether the services of an individual (the worker) are provided by a managed service company,
* the worker, or an associate of the worker, receives a payment or benefit which can reasonably be taken to be in respect of the services, and
* the payment or benefit is not earnings derived from an employed earner’s employment of the worker with a MSC,
* Class 1 NICs liability, and
* Class 1 NICs paid.
Example 3
Where an employee asserts that they are entitled to statutory sick pay but the employer refuses to pay. In such cases the notice of decision will include a decision about entitlement and whether the employer is liable to pay the SSP.

For examples of the wording of linked decisions see DANSP29100 and DANSP36200.