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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
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Dispute resolution process: Co-ordinating action on National Insurance contributions decisions and income tax determinations or assessments: Class 1A National Insurance contributions liability decisions

Where a dispute is about Class 1A National Insurance contributions (NIC) liability there will be an amount of general earnings chargeable to income tax. Before issuing a Class 1A NIC liability decision you

  • must check that you have correctly determined the amount of general earnings chargeable to income tax before any deduction that the employee may be entitled - this is because Class 1A NIC are due on the amount of general earnings chargeable to income tax,
  • should arrange for income tax assessment to be raised at the same time as the Class 1A NIC decision is issued.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)