Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Class 4 NICs: administration: appeals


Appeals relating to Class 4 NICs follow the Income Tax procedure as laid down in Part V, TMA70.

Appeals can be settled by agreement or heard and determined by a tribunal.

For further guidance on appeals, see IM4900 onwards.