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Contents

Official guidance
Decisions and appeals for National Insurance Contributions and Statutory Payments
  • DANSP00010 · Data protection
  • DANSP00100 · About this guidance
  • DANSP00200 · Where to get help
  • DANSP01000 · Legislation
  • DANSP04000 · Tribunals Reform from 1 April 2009
  • DANSP05000 · HMRC’s Litigation and Settlement Strategy
  • DANSP05500 · Summary of dispute resolution process
  • DANSP07000 · Use of terms
  • DANSP07100 · How National Insurance and employment status disputes arise
  • DANSP07200 · How statutory payments disputes arise
  • DANSP07300 · Giving an opinion
  • DANSP07400 · Mandatory submissions to CS&TD IPD Technical
  • DANSP08000 · No formal decision covering dispute
  • DANSP08100 · Formal decision covers dispute decision
  • DANSP08200 · Statutory payments
  • DANSP08600 · Disputes outside HMRC jurisdiction
  • DANSP08700 · Complaints
  • DANSP08800 · The Adjudicator and the Parliamentary Ombudsman
  • DANSP09000 · Judicial review
  • DANSP10000 · Human rights legislation
  • DANSP12000 · What are decisions
  • DANSP12500 · When to make decisions
  • DANSP13000 · Who makes decisions
  • DANSP14000 · Time limits for making decisions
  • DANSP15000 · Decision types
  • DANSP26000 · Disputes for which there are no appealable decisions
  • DANSP26100 · Department for Work and pensions or the Social Security Agency ask for a decision
  • DANSP26200 · Evidence required to make statutory payments decisions
  • DANSP26700 · Recording National Insurance contributions on SAFE
  • DANSP26800 · Recording underpayments of National Insurance contributions in National Insurance Contributions Office
  • DANSP27000 · Notices of decision
  • DANSP43700 · Recording decisions on NPS (formerly NIRS2)
  • DANSP44000 · Varied decisions
  • DANSP45600 · Superseding decisions
  • DANSP46000 · Co-ordinating action on National Insurance contributions decisions and income tax determinations or assessments
  • DANSP47000 · Recovery of unpaid National Insurance contributions referred to the Courts
  • DANSP48000 · Confidentiality
  • DANSP50000 · Appeals
  • DANSP55000 · Reviews
  • DANSPUPDATE001 · Update Index
  • DANSP04500 · Decisions and appeals before 1 April 2009
  • DANSP100930 · Recent changes to this guidance
  • DANSP110421 · Recent changes to this guidance
  • DANSPUPDATE100930 · Recent changes to this guidance
  • DANSPUPDATE110421 · Recent changes to this guidance
  1. Decisions and appeals for National Insurance Contributions and Statutory Payments
  2. Disputes for which there are no appealable decisions

DANSP26000 | Disputes for which there are no appealable decisions

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

There are some opinions HMRC give that customers do not agree with, which are not appealable.

Human Rights legislation

For general information about human rights legislation see DANSP10000. If

  • a person asserts that the lack of a right of appeal against an HMRC opinion is in contravention of Human Rights legislation, and

  • the matter cannot be resolved through complaints handling procedures (see DANSP08700),

the person may seek a remedy by applying for Judicial Review (JR), see DANSP09000. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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