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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Recovery of unpaid National Insurance contributions referred to the Courts

Section 117A of the Social Security Administration Act 1992; Section 111 of the Social Security Administration (Northern Ireland) Act 1992;

If recovery of National Insurance contributions (NIC) is referred to the Courts

  • where a decision has not been made, the Courts can ask HMRC to issue a decision if the person named in the decision disputes that NIC are due,
  • where a decision has been issued but no appeal has been made, the Courts must accept that the NIC are due,
  • where an appeal has been made but not yet determined, the Court proceedings, to recover the NIC, should be adjourned until the appeal is determined,
  • where an appeal has been made and either settled or determined by a tribunal or Courts, the Courts must accept the final decision.


  • it is not legally necessary to issue a decision to start recovery proceedings,
  • a decision does not prove a NIC debt,
  • a decision provides a right of appeal to have the matter determined by the tribunal.