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HMRC internal manual

National Insurance Manual

Appendix 1: Draft Letter 3

Letter to employer accompanying a decision to issue a Notification under regulation3(2B) of the Social Security (Contributions) Regulations 2001

Dear

Further to my letter of [A]………….. about the earnings paid to [B]…………., I now enclose my decision to issue a Notification under regulation 3(2B) of the Social Security (Contributions) Regulations 2001.

The Notification requires that from [C]………… National Insurance contributions must be calculated using a [D]…….….. earnings period, regardless of the intervals at which [B] is paid

[E]…………………………………………

This decision has also been sent to [B].

Notes Explanation

[A] Insert date of earlier letter

[B] Insert employee’s name

[C] Insert operative date

[D] Insert period, eg monthly, quarterly

[E] Add any relevant information about the case if appropriate