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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 entitlement to pay National Insurance contributions decisions: Persons named in decisions

The only person to name in an entitlement to pay National Insurance contributions (NIC) decision is the person who wants to pay Class 2 or 3 NIC voluntarily.