DANSP25100 - Decision types: 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

Regulation 155A(4)(c) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 32 of the National Insurance (Contributions) Regulations 1969 (SI 1969 No 1696)

Regulation 155(4)(c) of SSCR 2001 allows HMRC officers to make decisions about:

• whether the failure to pay a contribution, to which regulation 32 of the 1969 Regulations applies, within prescribed time limits, was attributable to ignorance or error on the part of the person entitled to pay it, and
• if so, whether that ignorance or error was due to the failure of the person entitled to pay the contribution to exercise due care and diligence.

Regulation 32 of the 1969 Regulations applies to persons who were entitled to pay contributions but were not liable to pay, that is non-employed persons excepted from liability, for example, persons in full-time education, persons abroad.

If you require advice about regulation 32 ask those who provide your technical support. If they require advice they should contact IPD Technical.

For advice about the meaning of “attributable to ignorance or error” and “exercising due care and diligence” see NIM25031.

For wording of such decisions see DANSP40100.