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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of statutory payments decisions: Persons to name in 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. The decision should name the person liable to pay the statutory payments and be addressed to that person. In most cases it will not be necessary to name employees in decisions. However, this may be necessary where the employer satisfies the conditions to recover SMP at 100% and claim NIC compensation for some employees and not for others. See example 3 in DANSP37100.