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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: action by network: action following the issue of a decision

Action following issue of the Notification

Once the decision has been issued attach copies of it to the file. If no appeal is received note the file ”do not destroy” and close the case. Make a note to review the file at the end of November in the tax year after the one in which the notification first takes effect.

If an appeal is received it should be dealt with in the same manner as any other NICs appeal.

Action when Review Date is reached

At the review date obtain a copy of the P14 for the previous tax year. If this shows that the employer and employee have complied with the notification, close the file. If it shows that they have not complied with the notification or if there is any doubt, contact the employer to determine why the new earnings period has not been applied. If there is doubt that the employer and employee have complied with the notification, remember that a notification may be ended for only 2 reasons:

  • a change in the pay practice, see NIM09540 and NIM09550; or
  • when an employment ends, see NIM09560