Annex C

Issues for decision by HM Revenue and Customs :
1.whether a person is or was an earner, and if so what category (1) :
2.whether a person is liable to pay contributions, and if so the amount (2) :
3.whether a person was entitled to pay contributions that he was not liable to
pay, and if so the amount (3) :
4.whether contributions of a particular class have been paid in respect of a
period (4) :
5.any issues about Statutory Paternity Pay, Statutory Adoption Pay, SSP or
SMP, including entitlement (5) :
6.liability of directors for company's contributions (6)
7. whether
7.1 a person is or was an employee or an employer
7.2 an employer is or was entitled to make deductions from contributions,
and if so the amount
7.3 a payment should be made to an employer, and if so the amount
7.4
two or more employers are treated as one for the purposes of employment of the long-term unemployed (7) 8.
whether to give or withdraw approval to a transfer of liability to contributions (8) :
9.whether a person is liable to a penalty, and if so what the penalty should be (9) :
10.any other contributions issues other than the exceptions below (10)
1 SSC (ToF) Act 99, s 8(1)(a); SS CB Act 92 Pts I-V; 2 SSC (ToF)
Act 99, s 8(1)(c); 3 s 8(1)(d); 4 s 8(1)(e); 5 s 8(1)(f) & (g);6 s 8(1)(h); SS A Act 92, s 121C; 7 SSC (ToF) Act 99,
s 8(1)(i); JS Act 95, s 27; 8 SSC (ToF) Act 99, s 8(1)(ia); SS CB Act, Sch 1 para 3B(1)(b); 9 SSC (ToF) Act 99,
s 8(1)(k)&(l); SS CB Act 92, Sch 1 para 7A(2) and 7B(2)(h); 10 SSC (ToF) Act 99, s 8(1)(m);
Exceptions to paragraphs 2 and 10
Any decision about Class 4 contributions except
1. whether a person is excepted from or deferred from liability to pay Class 4
contributions (1).
2. incidental issues relating to calculation of profits and recovery of Class 4
contributions (2).
1 SSC (ToF) Act 99, s 8(2)(a); SS CB Act 92, s 17(1); 2 SSC (ToF) Act 99, s 8(2)(b); SS CB Act 92,
s 17(3)&(4) and 18

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