SolvedNIM24710 | Class 4 NICs: administration: appeals
From HM Revenue & Customs · National Insurance Manual
Social Security Contributions and Benefits Act (SSCBA) 1992
Taxes Management Act (TMA) 1970
Under Schedule 2 paragraph 8 of SSCBA, appeals relating to Class 4 NICs follow the Income Tax procedure as laid down in Part V, TMA 1970. Appeals can be settled by agreement or heard and determined by a tribunal.