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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: Recording appeals on NPS (formerly NIRS2)

Some business units do not note NPS when a decision or appeal is made. If you work for a business unit that notes NPS, when

  • a person makes an appeal, and
  • an appeal is withdrawn, settled or determined by a tribunal

note the NPS window.