DANSP31500 - Notices of decision: Wording of National Insurance contributions liability decisions: Class 1 National Insurance contributions due same as amounts paid

Sometimes the notice of decision will include a National Insurance contributions (NIC) liability and a NIC paid decision. The NIC due will be the same as the NIC paid in cases where a refund is not due.

To establish the NIC paid amount refer to HMRC’s records, for example, details recorded on the earner’s NPS (formerly NIRS2) account for the relevant tax year.