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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 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

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

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.