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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: Appeal made to the tribunal

When a person appeals to the tribunal, (see ARTG7510) the tribunal will tell HMRC’s Clearing House. For information about the Clearing House see ARTG8320. The Clearing House will notify the relevant business unit.

When the decision maker hears from the Clearing house that a customer has notified their appeal to the tribunal they should send the case papers to the appropriate person who will deal with the preparation and presentation of HMRC’s case for the tribunal

  • appeals within Local Compliance, will in general, be carried out by Local Compliance Appeals and Review Unit,
  • appeals within the Large Business Service (LBS), will in general, be carried out through the Customer Relationship Manager,
  • appeals within NICO and appeals against statutory payments decisions, will in general, be carried out by Complaints and Statutory Payments (CASP), within National Insurance Contributions Office (NICO).

Each of these business units has their own operational instructions for handling appeals. If you work for a business unit not mentioned above you should establish if your unit has its own instructions. Guidance on what to do when you are told that a customer has appealed to the tribunal is also available at ARTG4320.

Mandatory submissions to PAYE, SA & NIC

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) provides guidance about mandatory submissions to PAYE, SA & NIC (PSN). If the dispute is one of those listed in (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)