Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

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

DANSP40925 provides information on the wording of decisions about entitlement to refunds where the NIC holiday deductions exceed the amount of the Class 1 NICs payments from which they can be deducted. The examples below apply the legal requirements and general principles for wording decisions in DANSP29200 and DANSP29300.

Example 1

My decision is that:

You are not entitled to a refund under section x of the National Insurance Contributions Act 2011.

Commentary

In this example the person or persons in partnership (P) are not entitled to any refund. A covering letter should explain why HMRC considers that P is not entitled to a refund or refer to previous correspondence in which such an explanation was provided.

Example 2

My decision is that:

You are entitled to a refund under section 8 of the National Insurance Contributions Act 2011. The amount of the refund you are entitled to is £1523.89 explained in the attached schedule.

Commentary

A covering letter should explain why HMRC considers that P is entitled to a refund of the amount in the decision and if P considers that more should be refunded explain why not or refer to previous correspondence in which such an explanation was provided. The letter should include the schedule which shows how HMRC calculated that the refund P is/was entitled to is/was £1523.89.