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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: DAA1 not used

DANSP27100 tells you that when a formal National Insurance contributions (NIC), employment status, statutory payment or Regional employer NICs holiday decision is needed, in most cases, use a notice of decision, form DAA1. Some decisions covered by the DANSP are included in notices other than the DAA1. For example,

  • some penalty determinations, see DANSP21500,
  • transfer of debts in managed service company cases, see DANSP25800,
  • earnings period decisions, see DANSP25600,
  • default notices when an employer fails to pay Class 1 NIC by electronic communications, see DANSP25900.

These alternative documents provide information on the right to appeal. The guidance about the DAA1 in the DANSP does not apply in these cases.