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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: Class 1 National Insurance contributions due same as amounts paid

Sometimes the notice of decision will include a National Insurance contribution (NIC) liability and a NIC paid decision. The NIC due will be the same as the NIC paid in cases where a refund is not due.

To establish the NIC paid amount refer to HMRC’s records, for example, details recorded on the earner’s NPS (formerly NIRS2) account for the relevant tax year.