Notices of decision: Introduction
When a formal National Insurance contributions (NICs), employment status, statutory payment or Regional employer NICs holiday decision is needed, in most cases, use a notice of decision, form DAA1. DANSP27200 tells you when a DAA1 is not used.
The DAA1 is available through the SEES application on HMRC’s intranet, see DANSP27900. The notice consists of
- DAA1(A) - the notice which is sent to the customer, see DANSP27300,
- DAA1(B) - the notice issued to every other person named in the decision, see DANSP27400,
- DAA1(C) - a copy of the notice to keep with the relevant papers, see DANSP27500,
- DAA1(D) - a copy of the notice for central retention, see DANSP27600,
- DAA1(E) - a copy for the agent where there is one involved in the issue under dispute, see DANSP27700,
DANSP28000 tells you how to complete the DAA1.