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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Who makes decisions: Transfer of debts from managed service companies

Part 3A of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

In specified circumstances Class 1 National Insurance contributions owed by a managed service company can be transferred to a third party. A transfer notice must be issued. The transferee can appeal against the notice. Do not issue a DAA1 to the transferee.

A designated team, as yet to be agreed, will issue transfer notices. The transferee may appeal against the decision. If the designated team has any doubt as to the appropriateness of issuing a transfer notice, they should consult PSN PAYE Technical in Shipley.