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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 4 NICs: administration: appeals

SSCBA92/SCH2/PARA8

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.