»Ê¹ÚÌåÓýapp

DANSP40850 provides information about the wording of decisions about entitlement to the regional employer National Insurance contributions holiday (the NIC holiday). »Ê¹ÚÌåÓýapp examples below apply the legal requirements and general principles for wording decisions in DANSP29200 and DANSP29300.

Example 1

An employer applies for the NICs holiday. Local Compliance establish that the new business started before 22 June 2010.

My decision is that:

You are not entitled to make a deduction under section 8 of the National Insurance Contributions Act 2011.

Commentary

If the new business started before 22 June 2010 the National Insurance Contributions Act 2011 makes no provision for P to be entitled to NIC holiday deductions. A covering letter should explain why HMRC considers that P is not entitled to the NIC holiday or refer P to previous correspondence in which such an explanation was provided.

Example 2

HMRC establish that an employer has deducted more than they should have from Class 1 NICs payments to HMRC in respect of two of their employees.

My decision is that:

You are entitled to make a deduction under section 8 of the National Insurance Contributions Act 2011 amounting to £2,133.67, in respect of the employees in the attached schedule.

Commentary

A covering letter should explain why HMRC considers that P has deducted more than they should have from Class 1 NICs payments to HMRC or refer P to previous correspondence in which such an explanation was provided. »Ê¹ÚÌåÓýapp letter should include the schedule which shows how HMRC calculated that the deduction P was entitled to make was £2,133.67.