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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: Settling appeals by agreement: Decision upheld without variation

Regulation 11(1) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

DANSP52100 explains that appeals can be settled by agreement before being determined by the tribunal and tells you what to do when settling the appeal.

Where the appellant agrees that the decision should be upheld without variation, if there are any unpaid National Insurance contributions (NIC), take action to collect those NIC.