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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of decisions about whether National Insurance contributions have been paid in error

DANSP24600 explains that appealable decisions can be issued which tell a person whether a contribution, other than a Class 4 contribution, has been paid in error.

Persons named in a decision

The DAA1(A) should be issued to the person who considers they paid National Insurance contributions (NIC) in error. In the case of Classes 2 and 3 NIC, only one person needs to be named. Such decisions cannot be issued about Class 4 NICs as Class 4 NICs are collected with income tax through the SA system.

Where a person considers they have paid NICs in error and the dispute is about whether Classes 1, 1A or 1B NICs are due or the amount of NICs payable, do not issue a decision about whether NICs have been paid in error, see DANSP16000.

Period covered by a decision

When you issue such a decision you can refer to the period during which the NIC were paid or the tax year(s).

Example of wording

The examples below apply the legal requirements and general principles for wording decisions in DANSP29200 and DANSP29300.


My decision is that:

The Class 3 contributions you paid for the 2004/05 tax year are not paid in error.

Commentary on example

Before issuing such a decision, HMRC should have told the contributor why the NIC have not been paid in error.