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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Notices of decision: Wording of statutory payments decisions: Period covered by recovery of statutory payments and NIC compensation decisions

DANSP37100 provides examples of the wording of decisions about recovery and National Insurance contributions (NIC) compensation.

Persons liable to pay statutory payments recover amounts paid in tax months/quarters from the NIC, PAYE Income Tax, Student Loan repayments and Construction Industry Scheme deductions payable to HMRC in the same tax period. Therefore, the period shown in decisions about recovery and or NIC compensation should usually start with the first day of the first tax month in which the statutory payments were first paid and end with the last day of the last tax month in which the statutory payments were first paid.

In some cases the dispute may cover a whole tax year. In that case show the first and last day of the relevant tax year.