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Official guidance
Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP15000 · Decision types

  • DANSP15100 · Introduction
  • DANSP15200 · 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
  • DANSP15300 · Employment status decisions
  • DANSP15600 · National Insurance contributions liability decisions
  • DANSP16500 · Entitlement to pay National Insurance contributions decisions
  • DANSP17000 · National Insurance contributions paid decisions
  • DANSP19000 · Statutory payments decisions
  • DANSP20000 · Personal liability notices
  • DANSP20500 · Employment of long-term unemployed: Decisions about deductions by employers
  • DANSP21000 · Elections to transfer secondary Class 1 National Insurance contributions liability to earner
  • DANSP21500 · Penalties decisions
  • DANSP22000 · Class 4 National Insurance contributions decisions
  • DANSP23000 · Introduction to regulation 155A of the Social Security (Contributions) Regulations 2001
  • DANSP23100 · List of decisions in regulation 155A of the Social Security (Contributions) Regulations 2001
  • DANSP23200 · Earnings period decisions
  • DANSP23300 · Extension of time limit to pay Class 3 National Insurance contributions
  • DANSP23400 · Late applications for refunds of National Insurance contributions paid in error
  • DANSP23500 · Late applications for refunds of Class 1 National Insurance contributions paid at the non-contracted out rate instead of the contracted-out rate
  • DANSP23600 · Late applications for refunds of Class 1A National Insurance contributions paid based on inaccurate or incomplete information
  • DANSP24000 · Whether non-payment of primary National Insurance contributions was due to primary contributor’s consent, connivance or negligence
  • DANSP24100 · Extension of time limit to pay voluntary Class 2 National Insurance contributions
  • DANSP24200 · Whether failure to pay Class 2 National Insurance contributions was due to ignorance or error
  • DANSP24300 · Whether failure to pay Class 3 National Insurance contributions within time limits was due to ignorance or error: Non-application of higher rate provisions
  • DANSP24400 · Failure to pay Class 3 National Insurance contributions within time limits due to ignorance or error: Modification of higher rate provisions
  • DANSP24500 · Whether a late application for a refund of special Class 4 National Insurance contributions can be admitted
  • DANSP24600 · Whether National Insurance contributions have been paid in error
  • DANSP24700 · Whether National Insurance contributions paid in excess of maximum
  • DANSP24800 · National Insurance contributions due before 6 April 1975
  • DANSP24900 · Whether late payment of National Insurance contributions due before 6 April 1975 was due to contributor’s consent, connivance or negligence
  • DANSP25000 · Whether failure to pay National Insurance contributions due before 6 April 1975 by due date was attributable to ignorance or error: National Insurance contributions paid after due date
  • DANSP25100 · Whether failure to pay National Insurance contributions the contributor was entitled to pay before 6 April 1975 by due date was attributable to ignorance or error
  • DANSP25200 · Whether failure to pay primary Class 1 National Insurance contributions by due date was with the consent, connivance or negligence of primary contributor
  • DANSP25300 · Whether failure to pay National Insurance contributions until after due date was attributable to ignorance or error
  • DANSP25500 · Home responsibilities protection
  • DANSP25600 · Earnings and contributions credits decisions
  • DANSP25700 · Contracting-out of the state pension scheme decisions
  • DANSP25750 · Managed service companies - deeming employed earner’s employment, earnings and secondary contributor
  • DANSP25800 · Transfer of debts of managed service companies
  • DANSP25975 · Employment Allowance
  • DANSP25900 · Default notices when Class 1 National Insurance contributions not paid by due date by electronic communications
  • DANSP25950 · Regional employer National Insurance contributions holiday
  1. Decision types: Contents
  2. Decision types: Introduction

DANSP15100 | Decision types: Introduction

From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments

The legislation that provides for decisions to be made about National Insurance contributions, employment status or statutory payments is

  • Section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 - see DANSP15200,

  • Article 7 of the Social Security Contributions (Transfer for Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671) - see DANSP15200,

  • Regulation 155A of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) - see DANSP23000,

  • Paragraphs 16 and 17 of Schedule 3 to the Social Security Act 1998 - see DANSP25500 and DANSP25600,

  • Paragraphs 16 and 17 of Schedule 3 to the Social Security (Northern Ireland) Order 1998 (SI 1998 No 1506) - see DANSP25500 and DANSP25600 for information,

  • Regulation 3 of the Social Security Contributions (Managed Service Companies) Regulations 2007 (SI 2007 No 2070) - see DANSP25750 for information,

  • Paragraph 29C of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) - see DANSP25800 for information.

For guidance about wording decisions see DANSP30000 onwards.

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