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

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.