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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of National Insurance contributions liability decisions: introduction

DANSP15600 provides information about the legislation that allows decisions to be made about National Insurance contributions (NICs) liability.

DANSP15900 explains the type of cases where you may be required to issue a NICs liability decision, for example, where an employer disputes that NICs are due on particular payments made to employees.

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

Example of wording of a NICs liability and NICs paid decision

‘My decision is that:

DF Ltd is liable to pay primary and secondary Class 1 contributions for the period from 6 April 2003 to 5 April 2008 in respect of the earnings of Marion Potts.

The amount DF Ltd is liable to pay in respect of those earnings is £20,098.89.

The amount DF Ltd has paid in respect of those earnings is £9,657.34.’

In this example, the DAA1(A) will go to DF Ltd and the DAA1(B) will go to Marion Potts.

NICs liability decision needed for more than one employee

Where a NICs liability decision is needed for more than one employee, see DANSP41000.

NICs liability decision needed when employees cannot be identified

Where a NICs liability decision is needed and the employees cannot be individually identified, see DANSP41200.