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Updates: Decisions and appeals for National Insurance Contributions and Statutory Payments

2024

28 May 2024 published amendments

Notices of decision: HMRC1 factsheet

Updated to include link to HMRC1 factsheet on gov.uk

2023

17 January 2023 published amendments

Notices of decision: Covering letter: Managed service companies

Page archived, information no longer relevant

2022

7 September 2022 published amendments

19 April 2022 published amendments

Superseding decisions

Updated text.

5 April 2022 published amendments

15 February 2022 published amendments

Period covered by decisions

Updated review date

11 January 2022 published amendments

Notices of decision: contents

Updated review date

2021

2018

14 December 2018 published amendments

Decision types: decisions listed in section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or Article 7(1) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

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.

Notices of decision: wording of National Insurance contributions liability decisions: persons named in Class 1 National Insurance contributions liability decisions

Information added about NICs liability decisions when employees cannot be individually identified.

Notices of decision: wording of National Insurance contributions liability decisions: persons named in Class 1A National Insurance contributions liability decisions

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.

Superseding decisions

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.

27 June 2018 published amendments

23 March 2018 published amendments

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.  

22 March 2018 published amendments

Decision types: Contents

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: contents

Added new page DANSP35400 which covers the Employment Allowance. Previously there was no mention of the Employment Allowance in this manual.

6 February 2018 published amendments

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

24 August 2017 published amendments

Superseding decisions

Instruct HMRC staff to contact the IPD Technical Team before issuing Section 8 Decisions in respect of the Employment Allowance.