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

DANSP50300 · Appeals: Who has a right of appeal

  • DANSP50400 · Introduction
  • DANSP50500 · Appeals against personal liability notices
  • DANSP50600 · Appeals against transfer of debt of managed service company
  • DANSP50700 · Appeals against varied decisions
  1. Appeals: Who has a right of appeal: Contents
  2. Appeals: Who has a right of appeal: Introduction

DANSP50400 | Appeals: Who has a right of appeal: Introduction

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

Section 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999

Article 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671)

Decision about entitlement to a statutory payment

If the decision relates to a person’s entitlement to a statutory payment, the employee and employer concerned each have a right of appeal.

All other decisions

In all other cases, the person in respect of whom the decision is made has a right of appeal. This covers every person named in a decision. See:

  • DANSP50500 for information about appeals against personal liability notices

  • DANSP50600 for information about appeals against notices to transfer debts of managed service companies.

  • DANSP50700 for information about appeals against varied decisions.

See DANSP51200 about who can make an appeal.

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