Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

Appeals: Who has a right of appeal: Introduction

Section 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671)

Decision about entitlement to a statutory payment

If the decision relates to a person’s entitlement to a statutory payment, the employee and employer concerned each have a right of appeal.

All other decisions

In all other cases, the person in respect of whom the decision is made has a right of appeal. This covers every person named in a decision. See

  • DANSP50500 for information about appeals against personal liability notices
  • DANSP50600 for information about appeals against notices to transfer debts of managed service companies.
  • DANSP50700 for information about appeals against varied decisions.

See DANSP51200 about who can make an appeal.