When the Inland Revenue took over the Contributions Agency, the bulk of which became the National Insurance Contributions Office (now the National Insurance Contributions and Employer Office) in Newcastle, the legislation (Social Security Contributions (Transfer of Functions) Act 1999 (SSC(TF)A 1999)) introduced a completely new system of formal ‘decisions’, which are effectively NIC assessments. Appeals against a contribution decision are made to the First-Tier and Upper Tribunal.

Matters for decision

An officer of HMRC must now:

(1)decide whether a person is or was an earner and, if so, the category of earner in which he is or was to be included;

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