DANSP17300 - Decision types: National Insurance contributions paid decisions: National Insurance contributions paid decision issued with National Insurance contributions entitlement decision

DANSP17100 explains that National Insurance contributions (NIC) paid decisions are usually made with liability or entitlement to pay decisions.

Example

A person pays Class 3 NIC for a period before the government announces changes to state pension. At that time, the Class 3 NIC enhanced their entitlement to state pension. Following the changes, if the person had not paid the Class 3 NIC, they would have had the same entitlement to state pension. They request a refund of Class 3 NIC paid before the pension changes were announced. After considering all information you decide that there are no provisions that allow for the Class 3 NIC to be refunded.

Commentary on example

Decisions will be made about

• entitlement to pay Class 3 NIC, for the period the customer paid Class 3 NIC and the amount that could be paid, and
• the amount of Class 3 NIC paid in the same period shown in the entitlement decision.

For an example of a situation where a paid decision will be made with a liability decision see DANSP17200.