# National Insurance Contributions Act 2015, Paragraph 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”).

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Source: https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.