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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: About the DAA1(E) copy for agent

DANSP27100 explains that the DAA1 is made up of several parts. Only use the DAA1(E) where either the person the DAA1(A) is for issue to or any other persons named in the decision, have provided HMRC with the authority on form 64-8 to correspond with an agent on the matter under enquiry.

If the DAA1(E) is needed, when completing the DAA1 using SEES, enter the agent’s name and address and their reference from the most recent correspondence.

  • If a DAA1(E) is being sent to an agent 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, self-employed person, voluntary contributor, etc.

The DAA1(E) shows the

  • name and address of the agent,
  • name, address and telephone numbers of HMRC’s issuing office,
  • date of issue of the decision,
  • the agent’s reference number,
  • decision,
  • name of the HMRC officer who issue the decision,
  • notes similar to those on the DAA1(A) but reflect the fact the DAA1(E) is addressed to an agent.

The DAA1(E) is noted in the top right hand corner ‘Copy for agent’.

If a DAA1(E) is issued note your papers that one has been issued, who it was sent to and on what date. Alternatively print a copy and keep it with your papers ensuring it is noted that it is a copy.