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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: Period covered by decisions

DANSP34600 explains the general principles to apply when wording entitlement to pay National Insurance contributions (NIC) decisions.

Class 2 and Class 3 NIC are due for contribution weeks not tax weeks. The period should start with the first day of the first contribution week (a Sunday) covered by the decision and end with the last day of the last contribution week (a Saturday) covered by the decision.

The example below shows how to word the decision.


The facts

A self-employed person wants to pay Class 2 NIC voluntarily for the period from 1 May 2007 to 10 November 2008 that he was abroad. He does not satisfy the conditions that allow him to pay Class 2 voluntarily. He can pay Class 3 NIC voluntarily but he wants to pay Class 2 NIC to protect entitlement to contribution-based Employment and Support Allowance. The person wants to have the matter determined by a tribunal so you must issue a formal decision.

The 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.