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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Appeals: Two or more persons named in a decision

Commonly, in National Insurance contributions, employment status and statutory payments decisions we name more than one party, usually the employee/director and the employer, or worker and engager.

Often only one party appeals even though the other party has a right of appeal and therefore, an interest in the outcome of the appeal. When the tribunal receives an appeal from one party in a case where more than one party is named in a decision, the tribunal’s administrative staff will acknowledge the appeal and contact HMRC for the address details of the other parties named in the decision if these are not already available. The tribunal refer to these parties as ‘parties to be joined’.

When the tribunal has the address details for all the named parties, they will issue an ‘unless’ order to parties. This is an order which joins all parties to the appeal proceedings unless an objection is received. This means that all named parties are entitled to receive the decision and papers along with the appellants. If a party objects, the objection is referred to the tribunal judge to decide whether to agree or not or to hold a hearing. If there are no objections or objections are not accepted, the party is joined.

Where all parties appeal HMRC should request that the tribunal consolidates, or hears the appeals together under Rule 5(3)(b) of The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009 No 273).