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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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 29 April 2007 to 15 November 2008.