Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

Notices of decision: Wording of decisions about transferring secondary Class 1 National Insurance contributions to earner

DANSP21000 explains that Charities and Assets and Residence’s Employee Shares and Securities Unit (ESSU) deal with the approval and withdrawal of such elections. They will make decisions where required.

The decision should show which election ESSU are referring to and name the affected employees. The employer retains the election an employee signs in which they agree to accept liability for secondary National Insurance contributions. HMRC is not given any details to show which employees have made such an election.

Example of non-approval of an election to transfer liability

My decision is that:

Her Majesty’s Revenue and Customs will not approve the transfer to employees of your liability to pay Class 1 secondary contributions on employment income arising from the provision of share options as set out in the election dated 15 June 2009.

Example of withdrawal of an approved election

My decision is that:

Her Majesty’s Revenue and Customs withdraws approval given on 20 August 2009 for you to transfer to employees, your liability to pay Class 1 secondary contributions on relevant employment income, arising from the provision of share options as set out in the election presented to HM Revenue and Customs on 15 June 2009.