SCHEDULES

SCHEDULE 2Application of Parts 4 and 5 of FA 2014 to national insurance contributions

PART 1Follower notices & accelerated payments: Class 1, 1A, 1B and certain Class 2

General

6

A “relevant contributions dispute” arises if—

a

without making a NICs decision, HMRC notifies a person in writing that HMRC considers the person to be liable to pay an amount of relevant contributions, and

b

the person notifies HMRC in writing (a “notification of dispute”) that the person disputes liability for some or all of the contributions (“the disputed contributions”).