SolvedDANSP50500 | Appeals: Who has a right of appeal: Appeals against personal liability notices
From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments
Section 121D of the Social Security Administration Act 1992
Section 115B of the Social Security Administration (Northern Ireland) Act 1992
An individual who is served with a personal liability notice has a right of appeal against it.
For more information about personal liability notices see DANSP20000.