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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Employment Allowance: Disputed claims (decisions and appeals)

National Insurance Contributions Act 2014 - Section 6

Part 2 Section 8 of the Social Security Contributions (Transfer of Functions) Act 1999 (as amended by section 6)

Part 3, Article 7 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999. (SI 671/1999) (as amended by section 6)

In accordance with section 8(1)(ea)& (eb) of the Social Security (Transfer of Functions, etc) Act 1999 and the corresponding Northern Ireland legislation, if HMRC formally refuses an employer’s claim to the Employment Allowance or a claim for a refund of the Employment Allowance (which is done via HMRC issuing a Section 8 Decision), then the employer may submit an appeal to HMRC after which an officer of Board (Commissioners of Inland Revenue) will decide:

  • whether the employer was entitled to make a deduction to their secondary Class 1 NICs liability and if so, the amount they were entitled to deduct.
  • whether the employer was entitled to receive a repayment and if so, in what amount was the amount of repayment due

 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)