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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
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Notices of decision: Wording of National Insurance contributions liability decisions: Calculating Class 1A National Insurance contributions to include in decisions

When you make Class 1A National Insurance contributions (NIC) liability decisions ensure you have sufficient information to determine the amount of that liability for the period covered by the decision. The amount of the liability is the total of Class 1A NIC due for the period covered by the decision. So, where the decision covers more than one tax year, calculate the liability for each tax year and aggregate the totals due for each tax year.

Where Class 1A NIC have not been paid or are underpaid, the notice of decision should include a NIC liability and a NIC paid decision.