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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Notices of decision: Wording of National Insurance contributions liability decisions: Period covered by Class 1 National Insurance contributions liability decisions

When wording decisions, apply the guidance in DANSP29200 and DANSP29300 to all National Insurance contributions (NIC) liability decisions irrespective of the Class of NIC due.

Before wording a Class 1 NIC liability decision decide what period the decision should cover. This can be any period from one tax week to several tax years and will depend upon the circumstances of each case. Before deciding the period consider the following points.

  • Even though there may be ongoing Class 1 NIC liability do not include future periods.
  • If the period covered by the dispute spans more than one tax year, in most cases, you should include the whole period in one notice of decision. If the decision maker considers that there are good reasons to separate the tax years or tax periods, the legislation does not prevent the issue of separate notices of decision.
  • The period covered by the dispute can be one earnings period, i.e. a tax month or tax week, or any multiple thereof.
  • Consider what information you require to calculate the NIC due for the period covered by the decision, see DANSP30900.

See DANSP26700 about raising a charge on the Strategic Accounting Framework Environment (SAFE) system.