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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Appeals: Appeals, Reviews and Tribunals Guidance

The Appeals, Reviews and Tribunals Guidance (ARTG) covers the review and appeal processes for all matters heard in the Tax Chamber, which includes appeals against National Insurance contributions (NIC), employment status and statutory payment decisions. You should, therefore, refer to the ARTG for comprehensive guidance about appeals and reviews. The guidance in the DANSP about reviews and appeals is supplementary to that contained in the ARTG and is specific to NIC, employment status and statutory payments.