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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Notices of decision: Wording of National Insurance contributions liability decisions: Persons named in Class 1 National Insurance contributions liability decisions

Class 1 National Insurance contributions (NIC) liability decisions should be sent to the person liable to pay the NIC, see NIM01015 for information about the liable person. In most cases this is the employer but it can be someone prescribed in regulations.

Decisions are issued to all persons named in a decision. As a general rule you should, wherever possible, name employed earners in Class 1 NIC liability decisions.

Where more than one employed earner is involved, see DANSP41100.

Where more than six employed earners are involved see DANSP41500.