DANSP07100 | How National Insurance and employment status disputes arise

Disputes about National insurance and employment status related matters may arise for so many reasons that it is not possible to list all. Below are listed some occasions when disputes relating to National Insurance Contributions (NIC) and employment status may arise:

• Customer Compliance finds an error when they examine an employer’s records

• An engager or worker disputes their employment status

• An employer and or employee request repayment of NIC they consider are paid in error and HMRC consider that the NIC were not paid in error

• An employer and or employee request repayment of NIC they consider are paid in error but HMRC considers that the application is made late and cannot be accepted as made within the statutory time limits

• A person claims benefits and asserts that their NIC record is incorrect but HMRC disagrees

• A person wants to pay voluntary NICs but HMRC considers that they cannot pay because the time limits have expired