Formal decisions and appeals

There are arrangements for decisions and appeals relating to National Insurance Contributions (NICs) and related matters. Persons appointed by the Treasury, called 'contributions decision-makers', can make formal decisions on specified issues which you can appeal against. We may be able to settle your appeal by agreeing with you what the decision should be. But if we cannot settle your appeal by agreement then it will be considered by an independent Appeal Tribunal.

In downloadable documents you will find a guide to our formal decisions and the appeal process. There is also a 'Notice of appeal' form you can use if you decide you want to appeal a formal decision made by us.