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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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.