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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of National Insurance contributions paid decisions: Introduction

DANSP17100 provides information about the legislation that allows decisions to be made about the National Insurance contributions (NIC) a person has paid. It also explains the type of cases where you may be required to issue NIC paid decisions, for example, where HMRC considers that a person has not paid all the NIC they are liable to pay but liability is disputed. The example below applies the legislative requirements and general principles described in DANSP29200 and DANSP29300.

Examples of wording of a NIC paid decision

Class 1 NIC

My decision is that:

The amount DF Ltd paid in respect of those earnings is £3,456.34.

Class 1A NIC

My decision is that:

The amount DF Ltd paid in respect of car and car fuel benefits is £0.00.

Class 1B NIC

My decision is that:

The amount DF Ltd paid in respect of the benefits and expenses included in the PAYE Settlement Agreement is £0.00.

Class 2 or 4 NIC

My decision is that:

The amount you paid for the period from [insert date] to [insert date] is £0.00.

All of the examples would be included in a notice of decision which also included NIC liability decisions, see DANSP30700.