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Disputes relating to the matters listed below are to be decided initially by an officer of HMRC:

1. Ìý

   (a)ÌýÌýÌýÌý whether a person is or was an earner for contributions or benefits purposes, and whether that person was an employee or self-employed for those purposes¹

2. Ìý

   (b)ÌýÌýÌýÌý whether a person is liable (or entitled) to pay contributions, and if so of what class and of what amount, and whether contributions of a particular class have been paid (and the amount so paid) in respect of any period. This head does not cover any matters relating to Class 4 contributions other than whether² a person is or was excepted from liability for such contributions or that liability is or was deferred, or a decision under regulations³ was made⁴ (see E8.324). An appeal under this head also lies in respect of a refusal to extend the time limit for payment of a special contribution. With effect from 6 April 2014, questions of entitlement to employment allowance and to the value of such allowance