DANSP31400 - Notices of decision: Wording of National Insurance contributions liability decisions: Explaining difference between Class 1 National Insurance contributions due and amounts paid

When calculating the Class 1 National Insurance contributions (NIC) liability you may find that the NIC due are more than the NIC paid.

Where there is a difference between the amount of the NIC liability and the amount paid, you should explain why there is a difference in an accompanying letter, see DANSP43000. There is no legal requirement that requires the decision to contain such an explanation.