Notices of decision: Wording of decisions about whether National Insurance contributions paid in excess of maximum
DANSP24700 explains that appealable decisions can be issued which tell a person whether there has been a payment of National Insurance contributions (NIC) in excess of the maximum specified in regulation 21 of the Regulations, see NIM37010.
Persons named in a decision
The decision should name the person who considers they have paid NIC in excess of the maximum. Where Classes 2, 3 or 4 NIC are in question, only the person who paid the NIC should be named.
Where primary Class 1 NIC have been paid, name the primary contributor. Do not name the secondary contributor. If necessary, in a covering letter, tell the primary contributor what NIC have been paid and in which employment.
Period covered by a decision
When you issue such a decision refer to the tax year(s) in which the NIC were paid.
Example of wording
Wording of decision
My decision is that:
In the 2007/08 tax year you did not pay contributions in excess of the annual maximum.
Commentary on decision
Before issuing the decision HMRC should have told the contributor
- what the annual maximum is,
- how the annual maximum is calculated, and
- how much the contributor has paid.