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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Notices of decision: About the DAA1(B) notice for named person

DANSP27100 explains that the DAA1 is made up of several parts. The DAA1(B) is only issued where there is more than one person named in a decision, for example an employer and employee. The DAA1(B) is the notice of decision issued to all persons named in the decision other than the person the DAA1(A) was sent to. The hard copy of the DAA1(B) states in the top right hand corner ‘Notice of decision’. It includes the decision.

For guidance about

  • wording of decisions and what to include in the DAA1(A), see DANSP29300,
  • completing the DAA1(B) see DANSP28600.

If a person is named in a decision you must issue them with a decision unless this is not possible. It may not be possible to issue a decision if HMRC does not have an address for the named person.

Using SEES

If a DAA1(B) is being sent to a named person do not use ‘you’ in the decision box when completing the decision field on SEES. Use the name of the person the DAA1(A) is being issued to, for example, employer, engager, managed service company, etc.