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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Covering letter: National Insurance contributions due

DANSP43100 explains that with most notices of decision you will issue a covering letter. If HMRC considers that National Insurance contributions (NIC) are due and are unpaid, explain how you assessed the NIC that are due. If the unpaid NIC included in the decision are only part of the total unpaid NIC that are due, ensure this is explained in the covering letter.