This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: general principles about issuing a notice of decision

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.

A DAA1(B) is usually issued to any employees or other parties who are named in the decision, see DANSP27400.

For more information about who the DAA1(A) should be addressed to see DANSP28100.

The notice of decision must state the date on which it is issued – see DANSP28900 and must be served by post as explained in DANSP41800.