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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Appeals: Settling appeals by agreement: Telling named persons who have not appealed

DANSP52100 explains that appeals can be settled by agreement before determined by the tribunal.

Where an HMRC officer and all appellants agree to settle an appeal against the decision, those named in the decision who have not appealed against it must be told about the agreement. They may, subsequently appeal against any

  • upheld decision if they appeal within the required time limit, see DANSP51300; or
  • varied decision issued to settle the appeal, see DANSP50700.

If either of the above happens the appeal is not settled by agreement and the person who appealed against the upheld or varied decision has the right to notify their appeal to the tribunal to decide the matter within the time limit.

Example

Worker disputes employment status and asks for a formal decision. The decision tells the worker and the engager that the worker was an employed earner. The engager appeals against the decision and asks for a review. The review officer carried out a review and issued a varied decision which told the worker and the engager that the worker was a self-employed earner. The engager is content with the varied decision but the worker appeals against the varied decision and is entitled to ask for a review of the varied decision or notify their appeal to the tribunal to decide the matter.