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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Appeals: Who has a right of appeal: Appeals against transfer of debt of managed service company

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); paragraph 29G of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

A transferee has a right of appeal against the notice which transfers the debt of a managed notice to them.

For more information about transfer notices see DANSP02300 and DANSP13600.