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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: General principles about who to address the DAA1(A) to

DANSP27100 explains that when you want to issue a decision you usually use form DAA1, which is available through SEES.

The DAA1(A) is issued in all cases where a decision is required on form DAA1. The hard copy of the DAA1(A) 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 DANSP29200 onwards.

The DAA1(A) is addressed to the main or only person who needs the decision. There are some guiding principles to apply when deciding who to send the DAA(1) to

  • where only one person is receiving the notice, always issue a DAA1(A),
  • where more than one person is receiving the notice normally issue the DAA1(A) to the employer/engager,
  • where the decision is about entitlement to statutory payments send the DAA1(A) to the employee,
  • where the decision is about the Regional employer National Insurance contributions holiday, send the DAA1(A) to the person, or persons in partnership who requested the NIC holiday,
  • in the less common situation where the correspondence has been with the employee and the decision does not require action by the employer, reverse the normal order and issue the DAA1(A) to the employee and the DAA1(B) to the employer.

For examples which illustrate who the DAA1(A) should be addressed to see DANSP28100.