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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: Exercising a right of appeal: How a person must appeal

Section 12 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 11 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671);

Any appeal against a decision must be made

  • in writing,
  • to HMRC,
  • be given within 30 days of the date the decision was issued, and
  • specify the grounds of appeal.

HMRC do not provide a form for the person to use as a notice of appeal against National Insurance contributions, employment status or statutory payment decisions. See ARTG2130 for more guidance about how to appeal.