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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: dispute as to whether a direction is appropriate

An employer or employee may dispute that a direction is appropriate if the pay practice is not one in which the earnings are paid at irregular intervals or unequal amounts. The dispute may arise as a result of issuing the letter of intention or once the decision has been issued. If new facts about the pay practice come to light, the Network and the appropriate Band C Manager should examine them and decide whether the issue of a notification under regulation 31 is still appropriate.

Only the letter of intention issued

If the employer or employee responds to the letter of intention and after considering the dispute it is felt that a direction is still appropriate continue action as in NIM09659, “Issuing a decision”.

If a direction is considered no longer appropriate, send the employer and employee a letter to tell them that a notification will no longer be issued.

Decision already issued

If the dispute is received in response to the issue of the decision treat it as an appeal and consider whether the appeal can be settled by varying the decision. If it is decided that an original decision was wrong and a notification to change the earnings period was not appropriate, the variation should provide that the direction is revoked from the date it was issued. If the dispute cannot be resolved the appeal will need to proceed as outlined in the Decisions and Appeals Guide.

Case of doubt can be referred to PT Product & Process NICs Technical Team in Newcastle for advice. A full submission should be made as set out in the Seeking Guidance pages on the intranet