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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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.