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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Appeals: Settling appeals by agreement: Introduction


An appeal may be settled by agreement under regulation 11 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027) (the Regulations).

Nature of agreement

An appeal is settled by agreement where, before an appeal is determined by the tribunal, an HMRC officer and every person who has appealed against the decision come to an agreement, that the decision under appeal should be treated as either

An agreement does not have to be in writing, it can be made verbally. See DANSP52600 about settling appeals by a verbal agreement.

Who can enter into an agreement

Appeals can be settled by agreement with the appellants or their agents or professional advisers, see regulation 11(6) of the Regulations.

Right to change agreement

Those who entered into the agreement have the right to change their mind if they do so within thirty days of the agreement.

Informing named persons of settlement

See DANSP52500 about telling those persons named in a decision who have not appealed about the appeal which is settled by agreement.

Appeals, Reviews and Tribunals Guidance

See ARTG2700 for more guidance about the settlement of appeals.

See ARTG8460 for guidance about settling appeals after the appeal has been notified to the tribunal but before a tribunal hearing. Where the ARTG refers to section 54 of the Taxes Management Act 1970 (TMA) substitute with regulation 11 of the Regulations when dealing with National Insurance contributions (NIC) and or statutory payment decisions and appeals. Section 54 of the TMA does not apply to NIC.