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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Recording decisions on NPS (formerly NIRS2)

Some business units do not note NPS when a decision is made. If you work for a business unit that notes NPS, for each person named in the decision, record the

  • date of the decision, and
  • type of decision, and
  • period covered by the decision.