DANSP100930 - Recent changes to this guidance

Below are details of the amendments that were published on 30 September 2010 (see the update index for all updates)

Section	Details of update
DANSP02100	Amended to take account of changes made to Part 7A (electronic communications) of the Social Security (Contributions) Regulations 2001 for tax years from 2010/11.
DANSP02250	New guidance about Regulation 3 of the Social Security Contributions (Managed Service Companies) Regulations 2007.
DANSP15100	Includes legislation that provides for decisions to be made about managed service companies.
DANSP15400	Amended to make it clear that it is HMRC’s responsibility to issue a decision about a person’s employment status if one is needed for industrial injuries purposes.
DANSP15900	Added aggregation examples to the types of disputes that may need National Insurance contributions liability decisions to be issued.
DANSP25750	New guidance about decisions which deem employed earner’s employment, earnings and the secondary contributor in respect of cases involving managed service companies
DANSP27400	Advice about referring to main recipient of DAA1(A) in the wording of the decision when a DAA1(B) is to be sent to a named person and when a DAA1(B) must be issued.
DANSP27700	Advice about referring to main recipient of DAA1(A) in the wording of the decision when a DAA1(E) is to be sent to an agent.
DANSP28100	Inclusion of guidance about who to address a DAA1(A) to in cases involving managed service companies.
DANSP29300	Advice about the use of ‘you’ when wording decisions issued to one person only.
DANSP29500	Includes an example of where more than one decision type should be included on a notice of decision which involves a managed service company.
DANSP31600	Includes an example to illustrate the difference between total unpaid NICs and unpaid NICs included in decisions for a representative sample of employees.
DANSP32200	Revised guidance about naming employees/directors in Class 1A NICs decisions
DANSP35500 to DANSP35800	New guidance about the wording of National Insurance contributions decisions for aggregation cases.
DANSP36200 to DANSP36500	Amended to include guidance about the wording of entitlement to statutory payment decisions if an employer is declared bankrupt or in liquidation.
DANSP36900	Amended to include guidance about the wording of liability to pay statutory payments if an employer is declared bankrupt or in liquidation.
DANSP39900	Amended to take account of DANSP16000.
DANSP40700	New guidance about the wording of decisions in cases involving managed service companies.
DANSP41700	Includes new guidance about who gets a notice of decision in aggregation cases.
DANSP43500	New guidance about covering letters to issue with decisions in cases involving managed service companies.
DANSP45100	Includes new guidance which clarifies when decisions can be varied.
DANSP45550	New guidance which provides examples of situations where a varied decision does not need to be issued.