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DANSP33700 | Notices of decision: Wording of National Insurance contributions liability decisions: Persons named in Class 2 National Insurance contributions liability decisions

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

DANSP30700 explains the general principles to apply when wording National Insurance contributions (NIC) liability decisions.

The only person to name in a Class 2 NIC liability decision is the person liable to pay the Class 2 NIC.