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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Appeals: Who has a right of appeal: Appeals against personal liability notices

Section 121D of the Social Security Administration Act 1992; Section 115B of the Social Security Administration (Northern Ireland) Act 1992

An individual who is served with a personal liability notice has a right of appeal against it.

For more information about personal liability notices see DANSP20000.