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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
Updated
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Notices of decision: Wording of National Insurance contributions paid decisions: Period covered by decisions

The principles about determining the period covered by a National Insurance contributions (NIC) paid decision are the same as those for NIC liability and or entitlement to pay decisions. For

In most cases where you include a NIC paid decision you should include a NIC liability decision which will show the period of the decision, see DANSP30700 for an example. So, it will often be unnecessary to repeat the period in the NIC paid decision.