SCHEDULES

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

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

General U.K.

6 U.K.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”).