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DANSP40925 provides information on the wording of decisions about entitlement to refunds where the NIC holiday deductions exceed the amount of the Class 1 NICs payments from which they can be deducted. »Ê¹ÚÌåÓýapp examples below apply the legal requirements and general principles for wording decisions in DANSP29200 and DANSP29300.

Example 1

My decision is that:

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

Commentary

In this example the person or persons in partnership (P) are not entitled to any refund. A covering letter should explain why HMRC considers that P is not entitled to a refund or refer to previous correspondence in which such an explanation was provided.

Example 2

My decision is that:

You are entitled to a refund under section 8 of the National Insurance Contributions Act 2011. »Ê¹ÚÌåÓýapp amount of the refund you are entitled to is £1523.89 explained in the attached schedule.

Commentary

A covering letter should explain why HMRC considers that P was entitled to a refund of the amount in the decision and if P considers that more should be refunded explain why not or refer to previous correspondence in which such an explanation was provided. »Ê¹ÚÌåÓýapp letter should include the schedule which shows how HMRC calculated that the refund P was entitled to was £1523.89.