Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Decision types: Default notices when Class 1 National Insurance contributions not paid by due date by electronic communications

Regulation 90J of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Certain employers are required to pay in-year Class 1 National Insurance contributions by an approved method of electronic communications, in the same way and at the same time as PAYE income tax. If the employer does not pay in full on or before the time that payment is required, i.e. 22n d after the end of each tax month, a default notice is issued. The default notice carries a right of appeal.

In such cases a DAA1 is not needed. Default notices are generated automatically.