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DANSP51100 | Appeals: Exercising a right of appeal: How a person must appeal

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

Section 12 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999

Article 11 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671)

Any appeal against a decision must be made

  • in writing,

  • to HMRC,

  • be given within 30 days of the date the decision was issued, and

  • specify the grounds of appeal.

HMRC do not provide a form for the person to use as a notice of appeal against National Insurance contributions, employment status or statutory payment decisions. See ARTG2130 for more guidance about how to appeal.