Payment of any disputed National Insurance contributions (of whatever class) is, with one exception, automatically suspended pending the resolution of an appeal to the First-tier tax tribunal against a decision of HMRC, and there is no need to apply for a formal postponement. This suspension is, however, without prejudice to a continuing interest charge from the due date on any amount eventually found to be payable.
Any contributions which the tribunal has decided are due must be paid, but will be repaid (possibly with interest) if and insofar as the Upper Tribunal or Court of Appeal reduces
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Web page updated on 17 Mar 2025 13:51