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Contents

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: Earnings and contributions credits decisions

DANSP25600 | Decision types: Earnings and contributions credits decisions

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

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Section 22(5) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

Section 22(5) of the Social Security Contributions and Benefits (NI) Act 1992 (SSCB(NI)A 1992)

Section 12(1) and paragraph 17 of Schedule 3 to the Social Security Act 1998 (SSA 1998)

Article 12(1) and paragraph 17 of Schedule 3 to the Social Security (Northern Ireland) Order 1998 (SI 1998 No 1506)

Decisions about whether a person is entitled to be credited with earnings or contributions in accordance with regulations made under section 22(5) of SSCBA 1992 or section 22(5) of the SSCB(NI)A 1992, for example:

  • autocredits

  • jury service credits

  • approved training credits

are issued by PT Operations North East. Any appeals are prepared by Solictiors Office and Legal Services. Such appeals are heard by the Tribunals Service’s Social Entitlement Chamber in Great Britain and the Appeals Service in Northern Ireland.

The Department for Work and Pensions make decisions about benefit related earnings or contributions credits, for example, entitlement to credits when in receipt of Job Seeker’s Allowance. In Northern Ireland the Social Security Agency makes these decisions.

Guidance about such decisions are not covered by the DANSP.

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