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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): primary class 1 NICs: specialist employer compliance processes: decision and notice of decision

The Specialist Employer Compliance (SEC) SO authorised officer must be completely satisfied that the conditions are met before signing a decision. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the decision is signed you must issue a

  • Notice of Decision to the individual at the same time as sending the Direction Notice (it is the notice that provides the individual with the right of appeal)
  • covering letter ((This content has been withheld because of exemptions in the Freedom of Information Act 2000) ).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)