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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 2 National Insurance contributions liability decisions

DANSP30700 explains the general principles to apply when wording National Insurance contributions (NIC) liability decisions.

The only person to name in a Class 2 NIC liability decision is the person liable to pay the Class 2 NIC.