Dansp17100 - decision types: national insurance contributions paid decisions: introduction - hmrc internal manual

DANSP17100 - DECISION TYPES: NATIONAL INSURANCE CONTRIBUTIONS PAID DECISIONS: INTRODUCTION SECTION 8(1)(E) OF THE SOCIAL SECURITY CONTRIBUTIONS (TRANSFER OF FUNCTIONS, ETC.) ACT 1999 ARTICLE

7(1)(E) OF THE SOCIAL SECURITY CONTRIBUTIONS (TRANSFER OF FUNCTIONS, ETC.) (NORTHERN IRELAND) ORDER 1999 (SR 1999 NO 671) The transfer acts provide for HMRC Officers to decide whether

contributions of a particular class have been paid in respect of any period (National Insurance contributions (NIC) paid decisions). Such decisions are usually made together with liability

or entitlement to pay decisions. See * DANSP15600 for information about liability decisions, and * DANSP16500 for information about entitlement to pay decisions. For an example of a

situation where a paid decision is issued with * a liability decision, see DANSP17200, * an entitlement decision, see DANSP17300. Sometimes such decisions may be required without a liability

or entitlement decision. Where * a person asserts that they paid some NIC to HMRC for which HMRC has no record, and * HMRC will not credit any NIC to the person’s National Insurance (NI)

account because of insufficient evidence of payment, and * a decision is required to progress the dispute issue a paid decision showing only those NIC recorded on the person’s NI account for

the period the contributor asserts they have paid NIC. In some cases the amount paid will be nil. Next page Print this page