DANSP34600 - Notices of decision: Wording of entitlement to pay National Insurance contributions decisions: Introduction

DANSP16500 provides information about the legislation that allows decisions to be made about a person’s entitlement to pay National Insurance contributions (NIC). It also explains the type of cases where you may be required to issue an entitlement to pay NIC decision, for example, where HMRC considers that a person does not satisfy all the conditions that allow them to pay Class 2 NIC voluntarily.

The example below applies the legislative requirements and general principles described in DANSP29200 and DANSP29300.

Example of wording of an entitlement to pay decision

My decision is that:

You are not entitled to pay Class 2 contributions for the period from 19 April 2020 to 13 November 2021.