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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: What to include in an appeal submission

DANSP53100 tells you who handles the preparation and presentation of HMRC’s case at the tribunal. You should send a submission to the relevant person in line with the relevant business unit’s operational guidance. For example, Local Compliance staff are required to complete a template before submitting the case papers to the Appeals Review Unit.

In addition to the details operational guidance tells you to include in the submission you should include the following details

  • Named persons who have not appealed
    • explain why they have been named in the decision,
    • provide their names, National Insurance numbers and addresses.
  • Effect of the decision
    • set out what the implications are if the decision was to be upheld by the tribunal, for example, the amounts of National Insurance contributions (NIC) due, the amount of statutory payments an employer may have to pay an employee, number of persons affected by the decision, etc.,
    • set out the implications if the tribunal find against HMRC’s decision, for example, amounts of NIC for refund, how tribunal decision may affect behaviour, etc..
  • If the decision involves NIC liability
    • show how the NIC have been calculated,
    • set out when the limitation period expires and if appropriate whether a protective claim has been made,
    • set out the position regarding income tax, for example, whether there are appeals against income tax assessments/determinations.
  • If decisions have been issued in respect of a representative sample of affected persons
    • set out how the sample was agreed,
    • which persons were included in the sample
    • which persons were excluded from the sample.
  • Where the result may not be acceptable to all parties, state which parties have not appealed.
  • Consider including any other information you think will assist the person who represents HMRC at the tribunal - they may not have sufficient knowledge about NIC, employment status or statutory payments, so do not make assumptions about their knowledge.