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.