Updates: Decisions and appeals for National Insurance Contributions and Statutory Payments
2022
archived page removed from contents
inserted heading and updated wording
Evidence required to make statutory payments decisions: Contents
Removed archived page
Evidence required to make statutory payments decisions: Additional statutory paternity pay
Page text changed to archive for GOV.UK
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 penalties’ decisions
Updated link
Updated links
Updated links and abbreviations
Notices of decision: Wording of statutory payments decisions: Liability to pay
Updated links and abbreviations
Updated link
Updated link
Link updated
Decision types: Penalties decisions: Breach of regulations penalties
Updated link and example
Update links and SP info
Update links and added SPs
2018
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.
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: not possible to individually identify all employees
Contact name changed
Updated contact point
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.
Added new page DANSP35400 which covers the Employment Allowance. Previously there was no mention of the Employment Allowance in this manual.
Inserted reference to new page DANSP25975 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: introduction
Provide clarification around notices of decisions.
Notices of decision: who to name in decisions: more than 6 persons affected
Clarification of naming workers in decisions
2017
Instruct HMRC staff to contact the IPD Technical Team before issuing Section 8 Decisions in respect of the Employment Allowance.