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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of decisions - Regional employer National Insurance contributions holiday: Refunds - General


DANSP25950 explains that decisions can be issued about whether a person, or a number of persons in partnership (‘P’) is/are entitled to refund under section 8 of the National Insurance Contributions Act 2011 (the Act) and, if so, the amount of the refund.

Persons named in a decision

The regional employer NIC holiday (NIC holiday) can only be enjoyed by P if they are entitled to make deductions from the Class 1 NICs payments they make to HMRC after the end of each tax month or quarter. It is not available to employees. Employees are unaffected by such decisions so they should not be named in any decision.

Period covered by a decision

Where there is no entitlement to a refund under section x of the Act do not show a period in the decision. This is illustrated in example 1 at DANSP40950.


  • P is entitled to the NIC holiday and a refund ,
  • but the dispute is about the amount of the refund,

do not include a period in the decision but refer to a schedule which sets out in respect of each employee

  • full names
  • NI number and/or staff/works number
  • start of holiday period
  • end of holiday period (if this has not expired show the last date earnings were paid to the employee in respect of which P considers they are entitled to the NIC holiday which HMRC is aware of)
  • the amount of Class 1 secondary NICs due
  • the deductions you consider P was or is entitled to make
  • the amount of the deductions P has made, if any
  • summary of totals for all employees.

The wording of the decision is illustrated in example 2 at DANSP40950.