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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Notices of decision: Wording of decisions about whether failure to pay primary Class 1 National Insurance contributions by due date was with the consent or connivance of primary contributor or attributable to negligence

DANSP25200 explains that appealable decisions can be issued about whether the failure to pay primary Class 1 National Insurance contributions (NIC) by the due date was neither with the consent or connivance of the primary contributor nor attributable to any negligence on the part of the primary contributor.

Persons named in a decision

The decision should name the primary contributor whose primary NIC have been paid after the due date.

Where possible avoid naming the secondary contributor in the decision. Ensure that in any covering letter that you make it clear in respect of which employment the primary NIC were paid.

Period covered by a decision

When you issue such a decision refer to the tax year(s) the NIC were due.

Example of wording

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

Example 1

My decision is that:

The delay in paying the primary Class 1 contributions you were liable to pay as an employed earner in the 2004/05 tax year, was with your consent.

Example 2

My decision is that:

The delay in paying primary Class 1 contributions you were liable to pay as an employed earner in the 2004/05 tax year, was not with your consent or connivance but was attributable to negligence on your part.

Commentary on examples

In both cases the primary Class 1 NIC will not be treated as paid on a date earlier than the date of payment. This may have implications when and if a claim to a contributory benefit is made.

A covering letter should explain what the prescribed time limits are and why HMRC considers that the primary Class 1 NIC cannot be treated as paid by an earlier date.