Decisions and appeals for National Insurance Contributions and Statutory Payments

Publication Date: 2020

Publisher: Bloomsbury Professional

Copyright: 2020 Crown copyright

Decisions and appeals for National Insurance Contributions and Statutory Payments

Main contents page for NIC, employment status and statutory payments decisions and appeals;

Last update: 30th October 2020

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DANSP00100: About this guidance
DANSP00200: Where to get help
Close sectionDANSP01000: Legislation
- DANSP01100: Introduction
- DANSP01200: Where to find National Insurance contributions and statutory payments legislation
- DANSP01250: Meaning of statutes, statutory instruments and statutory rules
- DANSP01300: Social Security (Transfer of Functions, etc.) Act 1999 and the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
- DANSP01600: The Social Security Contributions (Transfer of Functions, etc.) Act 1999 (Commencement No. 1 and Transitional Provisions) Order 1999
- DANSP01700: The Social Security Contributions (Decisions and Appeals) Regulations 1999
- DANSP01800: The Statutory Sick Pay and Statutory Maternity Pay (Decisions) Regulations 1999 and the Statutory Sick Pay and Statutory Maternity Pay (Decisions) Regulations (Northern Ireland) 1999
- DANSP01900: The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002
- DANSP02000: The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002
- DANSP02050: Additional Statutory Paternity Pay legislation - Great Britain
- DANSP02060: Additional Statutory Paternity Pay legislation - Northern Ireland
- DANSP02100: Regulation 90J of the Social Security (Contributions) Regulations 2001
- DANSP02200: Regulation 155A of the Social Security (Contributions) Regulations 2001
- DANSP02250: Regulation 3 of the Social Security Contributions (Managed Service Companies) Regulations 2007
- DANSP02300: Part 3A of Schedule 4 to the Social Security (Contributions) Regulations 2001 - Debts of managed service companies
- DANSP02350: Section 8 of the National Insurance Contributions Act 2011
- DANSP02400: The Commissioners for Revenue and Customs Act 2005
- DANSP02500: The Tribunals, Courts and Enforcement Act 2007
- DANSP02600: The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
- DANSP02900: Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
- DANSP03000: Tribunal Procedure (Upper Tribunal) (Tax Chamber) Rules 2008
- DANSP03100: The Taxes Management Act 1970
DANSP04000: Tribunals Reform from 1 April 2009
DANSP04500: Decisions and appeals before 1 April 2009
DANSP05000: HMRC's Litigation and settlement strategy
DANSP05500: Summary of dispute resolution process
DANSP07000: Use of terms
DANSP07100: How National Insurance and employment status disputes arise
DANSP07200: How statutory payments disputes arise
DANSP07300: Giving an opinion
Close sectionDANSP07400: Mandatory submissions to PAYE, SA & NIC
- DANSP07500: National Insurance contributions
- DANSP07550: Employment Allowance
- DANSP07600: Employment status, IR35, agency workers and managed service companies
- DANSP07700: Regional employer National Insurance contributions holiday
DANSP08000: No right to an appealable decision
DANSP08100: Right to an appealable decision
Close sectionDANSP08200: Statutory payments
- DANSP08300: Interested parties
- DANSP08400: Origin of dispute
- DANSP08500: Employer will not pay statutory payments
DANSP08600: Disputes outside HMRC jurisdiction
DANSP08700: Complaints
DANSP08800: The Adjudicator and the Parliamentary Ombudsman
DANSP09000: Judicial Review
DANSP10000: Human Rights legislation
DANSP12000: What are decisions
Close sectionDANSP12500: When to make decisions
- DANSP12600: Introduction
- DANSP12700: Statutory payments
Close sectionDANSP13000: Who makes decisions
- DANSP13100: Introduction
- DANSP13200: Employment status decisions
- DANSP13300: Statutory payments decisions
- DANSP13400: Home responsibilities protection decisions
- DANSP13500: Credited earnings and credited contributions decisions
- DANSP13600: Transfer of debts from managed service companies
Close sectionDANSP14000: Time limits for making decisions
- DANSP14100: Time limits for making decisions: National Insurance contributions and employment status
- DANSP14200: Time limits for making decisions: Statutory payments decisions
- DANSP14300: Time limits for making decisions: Benefit involved cases
Close sectionDANSP15000: Decision types
- DANSP15100: Introduction
- DANSP15200: Decisions listed in section 8(1) of the Social Security Contributions (Transfer of Functions etc.) Act 1999 or Article 7(1) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
- DANSP15300: Employment status decisions
- DANSP15600: National Insurance contributions liability decisions
- DANSP16500: Entitlement to pay National Insurance contributions decisions
- DANSP17000: National Insurance contributions paid decisions
- DANSP19000: Statutory payments decisions
- DANSP20000: Personal liability notices
- DANSP20500: Employment of long-term unemployed: Decisions about deductions by employers
- DANSP21000: Elections to transfer secondary Class 1 National Insurance contributions liability to earner
- DANSP21500: Penalties decisions
- DANSP22000: Class 4 National Insurance contributions decisions
- DANSP23000: Introduction to regulation 155A of the Social Security (Contributions) Regulations 2001
- DANSP23100: List of decisions in regulation 155A of the Social Security (Contributions) Regulations 2001
- DANSP23200: Earnings periods decisions
- DANSP23300: Extension of time limit to pay Class 3 National Insurance contributions
- DANSP23400: Late applications for refunds of National Insurance contributions paid in error
- DANSP23500: Late applications for refunds where Class 1 National Insurance contributions were paid at the non-contracted out rate instead of the contracted-out rate
- DANSP23600: Late applications for refunds where Class 1A National Insurance contributions were paid based on inaccurate or incomplete information
- DANSP24000: Whether non-payment of primary National Insurance contributions was due to primary contributor's consent, connivance or negligence
- DANSP24100: Extension of time limit to pay voluntary Class 2 National Insurance contributions
- DANSP24200: Whether failure to pay Class 2 National Insurance contributions was due to ignorance or error
- DANSP24300: Whether failure to pay Class 3 National Insurance contributions within time limit was due to ignorance or error: Non-application of higher rate provisions
- DANSP24400: Whether failure to pay Class 3 National Insurance contributions within time limit was due to ignorance or error: Modification of higher rate provisions
- DANSP24500: Whether a late application for a refund of special Class 4 National Insurance contributions can be admitted
- DANSP24600: Whether National Insurance contributions have been paid in error
- DANSP24700: Whether National Insurance contributions paid in excess of maximum
- DANSP24800: National Insurance contributions due before 6 April 1975
- DANSP24900: Whether late payment of National Insurance contributions due before 6 April 1975 was due to contributor's consent, connivance or negligence
- DANSP25000: Whether failure to pay National Insurance contributions due before 6 April 1975 by due date was attributable to ignorance or error: National Insurance contributions paid after due date
- DANSP25100: Whether failure to pay National Insurance contributions the contributor was entitled to pay before 6 April 1975 by due date was attributable to ignorance or error
- DANSP25200: Whether failure to pay primary Class 1 National Insurance contributions by due date was with the consent, connivance or negligence of primary contributor
- DANSP25300: Whether failure to pay National Insurance contributions until after due date was attributable to ignorance or error
- DANSP25500: Home responsibilities protection decisions
- DANSP25600: Earnings and contributions credits decisions
- DANSP25700: Contracting out of the state pension scheme decisions
- DANSP25750: Managed service companies - deeming employed earner's employment, earnings and secondary contributors
- DANSP25800: Transfer of debts of managed service companies
- DANSP25900: Default notices when Class 1 National Insurance contributions not paid by due date by electronic communications
- DANSP25950: Regional employer National Insurance contributions holiday
- DANSP25975: Employment Allowance
DANSP26000: Disputes for which there are no appealable decisions
DANSP26100: Department for Work and Pensions or the Social Security Agency ask for a decision
Close sectionDANSP26200: Evidence required to make statutory payments decisions
- DANSP26300: Statutory sick pay
- DANSP26400: Statutory maternity pay
- DANSP26500: Statutory adoption pay
- DANSP26600: Statutory Paternity Pay
- DANSP26650: Additional statutory paternity pay
DANSP26700: Recording National Insurance contributions on SAFE
DANSP26800: Recording underpayments of National Insurance contributions in National Insurance Contributions Office
Close sectionDANSP27000: Notices of decision
- DANSP27100: Introduction
- DANSP27200: DAA1 not used
- DANSP27300: About the DAA1(A)
- DANSP27400: About the DAA1(B) notice for named person
- DANSP27500: About the DAA1(C) for retention with papers
- DANSP27600: About the DAA1(D) copy for central retention
- DANSP27700: About the DAA1(E) copy for agent
- DANSP27800: About the DAA1 notes
- DANSP27900: Where to find the notice of decision
- DANSP28000: General principles about issuing a notice of decision
- DANSP28100: Who to address the notice of decision to
- Close sectionDANSP28200: Person's name and address on the DAA1
  - DANSP28300: Notices of decision: Person's name and address on the DAA1(A): Individuals and partnerships
  - DANSP28400: Notices of decision: Person's name and address on the DAA1(A): Registered companies
- DANSP28600: Who to address the DAA1(B) to
- DANSP28900: Date of issue
- DANSP29000: The issuing officer's name
- DANSP29100: Spacing in the decision box
- DANSP29200: Legal requirements when wording decisions
- DANSP29300: General principles when wording decisions
- DANSP29400: Language in decision does not reflect the dispute
- DANSP29500: More than one decision type in notice of decision
- Close sectionDANSP30000: Wording of employment status decisions
  - DANSP30100: Notices of decision: Wording of employment status decisions: Introduction
  - DANSP30200: Notices of decision: Wording of employment status decisions: Linking employments status decisions with National Insurance contributions liability and paid decisions
  - DANSP30300: Notices of decision: Wording of employment status decisions: More than one worker involved
- DANSP30500: Wording of National Insurance contributions decisions
- Close sectionDANSP30600: Wording of National Insurance contributions liability decisions
  - DANSP30700: Introduction
  - DANSP30800: Period covered by Class 1 National Insurance contributions liability decisions
  - DANSP30900: Calculating Class 1 National Insurance contributions to include in decisions
  - DANSP31000: Calculating unpaid Class 1 National Insurance contributions due on earnings above the upper earnings limit
  - DANSP31100: Example of calculating unpaid Class 1 National Insurance contributions due on earnings above the upper earnings limit
  - DANSP31200: Calculating unpaid Class 1 National Insurance contributions due on earnings below the upper earnings limit
  - DANSP31300: Estimating earnings when calculating Class 1 National Insurance contributions liability
  - DANSP31400: Explaining difference between Class 1 National Insurance contributions due and amounts paid
  - DANSP31500: Class 1 National Insurance contributions due same as amounts paid
  - DANSP31600: Class 1 National Insurance contributions: Representative sample of employees
  - DANSP31610: When employees cannot be individually identified
  - DANSP31700: Primary only Class 1 National Insurance contributions due in direct collection cases
  - DANSP31800: Persons named in Class 1 National Insurance contributions liability decisions
  - DANSP32000: Period covered by Class 1A National Insurance contributions liability decisions
  - DANSP32100: Calculating Class 1A National Insurance contributions to include in decisions
  - DANSP32200: Persons named in Class 1A National Insurance contributions liability decisions
  - DANSP33000: Period covered by Class 1B National Insurance contributions liability decisions
  - DANSP33100: Persons named in Class 1B National Insurance contributions liability decisions
  - DANSP33500: Period covered by Class 2 National Insurance contributions liability decisions
  - DANSP33700: Persons named in Class 2 National Insurance contributions liability decisions
  - DANSP33800: Linking Class 2 National Insurance contributions liability decisions with other types of decisions
  - DANSP34000: Period covered by Class 4 National Insurance contributions liability decisions
  - DANSP34100: Persons named in Class 4 National Insurance contributions liability decisions
- Close sectionDANSP34500: Wording of entitlement to pay National Insurance contributions decisions
  - DANSP34600: Notices of decision: Wording of entitlement to pay National Insurance contributions decisions: Introduction
  - DANSP34700: Notices of decision: Wording of entitlement to pay National Insurance contributions decisions: Period covered by decisions
  - DANSP34800: Notices of decision: Wording of entitlement to pay National Insurance contributions decisions: Persons named in decisions
- Close sectionDANSP35000: Wording of National Insurance contributions paid decisions
  - DANSP35100: Notices of decision: Wording of National Insurance contributions paid decisions: Introduction
  - DANSP35200: Notices of decision: Wording of National Insurance contributions paid decisions: Period covered by decisions
  - DANSP35300: Notices of decision: Wording of National Insurance contributions paid decisions: Persons named in decisions
- Close sectionDANSP35400: Wording of Employment Allowance decisions
  - DANSP35410: Wording of decisions
  - DANSP35420: Period covered by decisions
  - DANSP35430: Persons named in decisions
- Close sectionDANSP35500: Wording of NICs decisions in aggregation cases
  - DANSP35600: Wording of National Insurance contributions decisions in aggregation cases: Introduction
  - DANSP35700: Wording of National Insurance contributions decisions in aggregation cases: More than one liable employer
  - DANSP35800: Wording of National Insurance contributions decisions in aggregation cases: More than six employees affected
- Close sectionDANSP36000: Wording of statutory payments decisions
  - DANSP36100: Notices of decision: Wording of statutory payments decisions: Entitlement decisions
  - DANSP36200: Notices of decision: Wording of statutory payments decisions: Period covered by entitlement to statutory sick pay decisions
  - DANSP36300: Notices of decision: Wording of statutory payments decisions: Period covered by entitlement to statutory maternity pay decisions
  - DANSP36400: Notices of decision: Wording of statutory payments decisions: Period covered by entitlement to ordinary statutory paternity pay decisions
  - DANSP36500: Notices of decision: Wording of statutory payments decisions: Period covered by entitlement to statutory adoption pay decisions
  - DANSP36550: Notices of decision: Wording of statutory payments decisions: Period covered by entitlement to additional statutory paternity pay decisions
  - DANSP36600: Notices of decision: Wording of statutory payments decisions: Persons named in entitlement to statutory payments decisions
  - DANSP36700: Notices of decision: Wording of statutory payments decisions: Amounts to include in entitlement to statutory payments decisions
  - DANSP36900: Notices of decision: Wording of statutory payments decisions: Liability to pay
  - DANSP37000: Notices of decision: Wording of statutory payments decisions: Introduction to recovery of statutory payments and NIC compensation decisions
  - DANSP37100: Notices of decision: Wording of statutory payments decisions: Examples of recovery of statutory payments and NIC compensation decisions
  - DANSP37200: Notices of decision: Wording of statutory payments decisions: Period covered by recovery of statutory payments and NIC compensation decisions
  - DANSP37300: Notices of decision: Wording of statutory payments decisions: Persons to name in recovery of statutory payments and NIC compensation decisions
  - DANSP37400: Notices of decision: Wording of statutory payments decisions: Amounts to include in recovery of statutory payments and NIC compensation decisions
- DANSP38000: Wording of personal liability notices
- DANSP38100: Wording of decisions about transferring secondary Class 1 National Insurance contributions to earner
- DANSP38200: Wording of penalties' decisions
- DANSP38300: Wording of earnings period directions
- DANSP38400: Wording of decisions about extension of time limits to pay Class 3 National Insurance contributions
- Close sectionDANSP38500: Wording of decisions about late applications for refunds of National Insurance contributions
  - DANSP38600: Notices of decision: Wording of decisions about late applications for refunds of National Insurance contributions: Paid in error: Persons named in decision
  - DANSP38700: Notices of decision: Wording of decisions about late applications for refunds of National Insurance contributions: Paid in error: Period covered by decisions
  - DANSP38800: Notices of decision: Wording of decisions about late applications for refunds of National Insurance contributions: Paid in error: Examples
  - DANSP39000: Notices of decision: Wording of decisions about late applications for refunds of National Insurance contributions: Class 1 National Insurance contributions paid at the non-contracted out rate instead of the contracted-out rate
  - DANSP39100: Notices of decision: Wording of decisions about late applications for refunds of National Insurance contributions: Class 1A National Insurance contributions paid based on inaccurate or incomplete information
  - DANSP39200: Notices of decision: Wording of decisions about late applications for refunds of National Insurance contributions: Special Class 4 National Insurance contributions
- DANSP39300: Wording of decisions about whether non-payment of primary Class 1 National Insurance contributions is due to primary contributor's consent, connivance or negligence
- DANSP39400: Wording of decisions extending time limits to pay voluntary Class 2 National Insurance contributions
- DANSP39500: Wording of decisions about failure to pay Class 2 National Insurance contributions due to ignorance or error
- Close sectionDANSP39600: Wording of decisions about failure to pay Class 3 National Insurance contributions within time limits due to ignorance or error
  - DANSP39700: Notices of decision: Wording of decisions about failure to pay Class 3 National Insurance contributions within time limits due to ignorance or error: Non-application of higher rate provisions
  - DANSP39800: Notices of decision: Wording of decisions about failure to pay Class 3 National Insurance contributions within time limits due to ignorance or error: Modification of higher rate provisions
- DANSP39900: Wording of decisions about whether National Insurance contributions have been paid in error
- DANSP40000: Wording of decisions about whether National Insurance contributions have been paid in excess of maximum
- DANSP40100: Wording of decisions about National Insurance contributions due before 6 April 1975
- DANSP40200: Wording of decisions about whether failure to pay primary Class 1 National Insurance contributions by due date was with the consent or connivance of primary contributor or attributable to negligence
- DANSP40300: Wording of decisions about whether failure to pay National Insurance contributions until after due date was attributable to ignorance or error
- DANSP40400: Wording of home responsibilities protection decisions
- DANSP40500: Wording of earnings and contributions credits decisions
- DANSP40600: Wording of decisions about contracting-out of the state pension scheme
- DANSP40700: Wording of decisions relating to managed service cases
- Close sectionDANSP40800: Wording of decisions - Regional employer National Insurance contributions holiday
  - DANSP40850: Notices of decision: Wording of decisions - Regional employer National Insurance contributions holiday: Entitlement - General
  - DANSP40900: Notices of decision: Wording of decisions - Regional employer National Insurance contributions holiday: Entitlement - Examples of decisions
  - DANSP40925: Notices of decision: Wording of decisions - Regional employer National Insurance contributions holiday: Refunds - General
  - DANSP40950: Notices of decision: Wording of decisions - Regional employer National Insurance contributions holiday: Refunds - Examples of decisions
- Close sectionDANSP41000: Who to name in decisions
  - DANSP41100: Introduction
  - DANSP41200: Not possible to individually identify all employees
  - DANSP41300: Westek Ltd v HMRC Commissioners
  - DANSP41400: Netherlane Ltd v Simon York
  - DANSP41500: More than 6 persons affected
- DANSP41600: HMRC1 Factsheet
- DANSP41700: Who gets the notice of decision
- DANSP41800: How to serve a notice of decision
- Close sectionDANSP42000: Difficulties serving the notice of decision
  - DANSP42100: Notices of decisions: Difficulties serving the notice of decision: Introduction
  - DANSP42200: Notices of decisions: Difficulties serving the notice of decision: Notice of decision returned undelivered
  - DANSP42300: Notices of decisions: Difficulties serving the notice of decision: Person claims not to have received decision
  - DANSP42400: Notices of decisions: Difficulties serving the notice of decision: Person mislays the decision
  - DANSP42500: Notices of decisions: Difficulties serving the Notice of decision: Address of named person unknown
- Close sectionDANSP43000: Letter of explanation
  - DANSP43100: To the DAA1(A) recipient
  - DANSP43200: Named persons
  - DANSP43300: National Insurance contributions due
  - DANSP43400: Statutory payments
  - DANSP43500: Managed service companies
DANSP43700: Recording decisions on NPS (formerly NIRS2)
Close sectionDANSP44000: Varying decisions
- DANSP44100: Varied decisions: Introduction
- DANSP44200: Varied decisions: Original decision issued to wrong person
- DANSP44300: Varied decisions: Decisions which cannot be varied
- DANSP45000: Varied decisions: Issuing varied decisions
- DANSP45500: Varied decisions: Effect on appeals
- DANSP45550: Examples of situations which do not need a varied decision
DANSP45600: Superseding decisions
Close sectionDANSP46000: Co-ordinating action on National Insurance contributions decisions and income tax determinations or assessments
- DANSP46100: Co-ordinating action on National Insurance contributions decisions and income tax determinations or assessments: Introduction
- DANSP46200: Dispute resolution process: Co-ordinating action on National Insurance contributions decisions and income tax determinations or assessments: Class 1A National Insurance contributions liability decisions
- DANSP46300: Co-ordinating action on National Insurance contributions decisions and income tax determinations or assessments: Effect on National Insurance contributions decisions of amending regulation 80 income tax determinations
DANSP47000: Recovery of unpaid National Insurance contributions referred to the Courts
Close sectionDANSP48000: Confidentiality
- DANSP48100: Confidentiality: Introduction
- DANSP48200: Confidentiality: More than one person named in a decision: Action required to preserve confidentiality
Close sectionDANSP50000: Appeals
- DANSP50100: Appeals: Appeals, Reviews and Tribunals Guidance
- DANSP50200: Appeals: Legislation
- Close sectionDANSP50300: Appeals: Who has a right of appeal
- Close sectionDANSP51000: Appeals: Exercising a right of appeal
- DANSP51500: Appeals: Acknowledging appeals
- Close sectionDANSP52000: Appeals: Settling appeals by agreement
- DANSP52900: Appeals: Two or more persons named in a decision
- DANSP53000: Appeals: Recording appeals on NPS (formerly NIRS2)
- DANSP53100: Appeals: Appeal made to the tribunal
- DANSP53200: Appeals: What to include in an appeal submission
- Close sectionDANSP54000: Appeals: Statutory payments briefs for tribunal hearings
Close sectionDANSP55000: Reviews
- DANSP55100: Reviews: Legislation
- DANSP55200: Reviews: Guidance about reviews

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Decisions and appeals for National Insurance Contributions and Statutory Payments

Publication Date: 2020

Publisher: Bloomsbury Professional

Copyright: 2020 Crown copyright

Decisions and appeals for National Insurance Contributions and Statutory Payments

Contents Contents

Contents