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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: Verbal agreement

Regulation 11(4) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

DANSP52100 explains when appeals can be settled by agreement before determination by the tribunal. Agreements can be made in writing or otherwise, which includes verbal agreements. Where an agreement is made verbally, either the

  • HMRC Officer who entered into the agreement with the appellant, must confirm the details of the agreement in writing, the appellant and any other person who appealed, or
  • the appellant who entered into the verbal agreement or any of the other appellants, must confirm the details of the agreement in writing to the HMRC Officer.