Updates: Decisions and appeals for National Insurance Contributions and Statutory Payments
2024
Formal decision covers dispute decision
Amended Link from SPD13000 to SPM100500 and added hyperlink to updated manual
Notices of decision: HMRC1 factsheet
Updated to include link to HMRC1 factsheet on gov.uk
2023
Notices of decision: Covering letter: Managed service companies
Page archived, information no longer relevant
2022
Appeals: Statutory payments briefs for tribunal hearings: Statutory sick pay
Page archived - see DANSP54000
Appeals: Statutory payments briefs for tribunal hearings: Statutory maternity pay
Page archived - see DANSP54000
Appeals: Statutory payments briefs for tribunal hearings: Statutory adoption pay
Page archived - see DANSP54000
Appeals: Statutory payments briefs for tribunal hearings: Statutory paternity pay
Page archived - see DANSP54000
Appeals: Statutory payments briefs for tribunal hearings: Additional statutory paternity pay
Page archived - see DANSP54000
Appeals: Statutory payments briefs for tribunal hearings
Page archived - content no longer current
Page archived.
Legislation: Regulation 90J of the Social Security (Contributions) Regulations 2001
Page archived.
PAGE Archived
Page archived.
Page archived.
Page archived
Decision types: Regional employer National Insurance contributions holiday
page archived
archived page removed from contents
inserted heading and updated wording
Decisions and appeals before 1 April 2009
page archived
page archived
removed archived page
Evidence required to make statutory payments decisions: Additional statutory paternity pay
Page text changed to archive for GOV.UK
Page archived
Evidence required to make statutory payments decisions: Contents
Removed archived page
Updated text.
Notices of decision: covering letter: to the DAA1(A) recipient
Updated review date and formatting
Updated review date
Updated review date
2021
Notices of decision: Wording of statutory payments decisions: Liability to pay
Updated links and abbreviations
Updated links and abbreviations
Updated links
Notices of decision: Wording of penalties’ decisions
Updated link
Update links and added SPs
Update links and SP info
Decision types: Penalties decisions: Breach of regulations penalties
Updated link and example
Link updated
Updated link
Updated link
2018
Added reference to the two types of s8 decision which relate to the Employment Allowance. Previously there was no mention of the Employment Allowance in this manual.
Notices of decision: general principles about issuing a notice of decision
Contents of DANSP28000 and DANSP28100 streamlined to remove repetition.
Notices of decision: who to address the notice of decision to
Contents of DANSP28000 and DANSP28100 streamlined to remove repetition.
Notices of decision: general principles when wording decisions
Amended this page to make clear that open ended decisions can be made in Employment Allowance cases, but only after seeking advice from IPD Technical. This is a change in policy.
Notices of decision: Wording of National Insurance contributions liability decisions: introduction
Information added about employer only decisions for NIC liability.
Information added about NICs liability decisions when employees cannot be individually identified.
Clarification that employees do not need to be named in Class 1A National Insurance contributions liability decisions.
Notices of decision: who to name in decisions: introduction
Information added about employer only NIC liability decisions.
Notices of decision: who to name in decisions: not possible to individually identify all employees
Information added about issuing NIC liability decisions when employees cannot be individually identified.
Notices of decision: who to name in decisions: more than 6 persons affected
Information added about NIC liability decisions when employees cannot be individually identified.
Notices of decision: covering letter: to the DAA1(A) recipient
Information added about NIC liability decisions when employees cannot be individually identified.
An amendment to make clear that open ended decisions can be issued in Employment Allowance cases, however only on the advice of IPD Technical. This is a change in Policy.
Notices of decision: who to name in decisions: not possible to individually identify all employees
Updated contact point
Contact name changed
Mandatory submissions to CS&TD IPD Technical: contents
Inserted new page DANSP07550 which covers the Employment Allowance. Previously there was no mention of the Employment Allowance.
Inserted reference to new page DANSP25975 which covers the Employment Allowance. Previously there was no mention of the Employment Allowance in this manual.
Added new page DANSP35400 which covers the Employment Allowance. Previously there was no mention of the Employment Allowance in this manual.
Notices of decision: who to name in decisions: more than 6 persons affected
Clarification of naming workers in decisions
Notices of decision: who to name in decisions: introduction
Provide clarification around notices of decisions.
2017
Instruct HMRC staff to contact the IPD Technical Team before issuing Section 8 Decisions in respect of the Employment Allowance.