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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Notices of decision: Wording of employment status decisions: Introduction

DANSP15400 gives information about the legislation that provides for decisions to be made about a person’s employment status that carry a right of appeal.

The example below applies the legislative requirements and general principles described in DANSP29200 and DANSP29300.

Example of wording of an employment status decision

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 £7689.35.

Combining employment status decisions with National Insurance contributions liability and paid decisions

The example combines an employment status decisions with National Insurance contributions (NIC) liability and NIC paid decisions. See DANSP30200 for guidance.

The Social Security (Categorisation of Earners) Regulations 1978 (SI 1978 No 1689); The Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 (SR 1978 No 401);

Where these regulations apply to treat the employment as an employed earner’s employment, insert ‘treated as’ immediately before ‘employed earner’ on the first line of the decision, so that it reads ‘My decision is that [insert name of worker] is treated as an employed earner…’.

Who to send employment status decisions to

The general rule is that in employment status cases, address and send the DAA1(A) to the secondary contributor (usually the worker’s engager). Send the DAA1(B) to the worker named in the decision.

Employment status decision needed for more than one employee

Where a status decision is needed for more than one worker see DANSP30300.