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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: Primary only Class 1 National Insurance contributions due in direct collection cases

Where there is no liability for secondary Class 1 National Insurance contributions (NIC) but the earner is liable to pay their own primary Class 1 NIC, (known as direct collection cases, see PAYE20090), as the employer is not affected by the decision because there is no liability for secondary NIC, do not put the employer’s name in the decision.


My decision is that:

You are liable to pay primary Class 1 contributions for the period from 6 April 2003 to 5 April 2008.

The amount you are liable to pay in respect of earnings paid to or for your benefit is £8,457.34.

The amount you have paid in respect of those earnings is £0.00.

In cases where a person has other employments in the same period covered by the decision, which are not in dispute, ensure this is explained in a covering letter. Ensure the letter makes it clear which employment is involved. If the employee argues that the decision is invalid see DANSP41300 and DANSP41400.