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HMRC internal manual

National Insurance Manual

Earnings periods: notifications issued in accordance with regulation 31, SS(C)R 2001: action by network: action following the issue of a decision

Appeal received

If an appeal against the decision is received it should be dealt with in the same manner as any other NICs appeal. Full guidance on NIC appeals is contained in the Decisions and Appeals guide.

No appeal received

If no appeal is received attach copies of the decision to the file, note it “not for destruction” and close the case. Review the file at the end of November in the tax year after the one when the direction first takes effect

Action when Review Date is reached

At the review date, obtain a copy of the relevant P14 for the previous tax year. If this shows that the employer and employee have complied with the direction, take no further action. 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.