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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: Explaining difference between Class 1 National Insurance contributions due and amounts paid

DANSP31100 provides some general information about calculating Class 1 National Insurance contributions liability (NIC) decisions where the NIC due are more than the NIC paid.

Where there is a difference between the amount of the NIC liability and the amount paid, you should explain why there is a difference in an accompanying letter, see DANSP43000. There is no legal requirement that requires the decision to contain such an explanation.