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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Notices of decision: About the DAA1(D) copy for central retention

DANSP27100 explains that the DAA1 is made up of several parts. The DAA1(D) is produced automatically when you complete the DAA1(A). For more information about the DAA1(A) see DANSP27300.

The DAA1(D) is a replica of the DAA1(A) but does not include the notes. For more information about the notes see DANSP27800. It is noted in the top right hand corner ‘For central retention’. It is not compulsory that you retain a copy of the DAA1(D). If your business unit retains the DAA1(D) they should do so in a file separate to the papers.

Irrespective of whether you keep the DAA1(D) or not, if the decision involves unpaid Class 1, 1A or 1B National Insurance contributions, complete the establishment file referred to in ECH22093.