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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Varied decisions: Introduction

Section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671); Regulation 5 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

A decision made under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or article 7 the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) can be varied if it was incorrect at the time that it was made.

Vary a decision in the following circumstances

  • the decision was incorrect, for example

    • amount shown as due in a National Insurance contributions liability decision was incorrectly assessed,
    • the amount of statutory payments an employee is entitled to was incorrectly assessed,
    • period shown on the decision was incorrect,
    • spelling of a person’s name was incorrect (see DANSP44200 if the decision was issued to the wrong person),

    • further facts are made available after the original decision was made which mean the original decision was incorrect,
    • following a judicial decision in another case which changes HMRC’s position, the original decision may be incorrect.

DANSP45000 explains what you have to do to vary a decision.