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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Person’s name and address on the DAA1(A): Individuals and partnerships

DANSP28000 explains who the DAA1(A) should be addressed to.

For an individual or partnership, address the notice to the last known place of residence, or the place of business or employment. Where the DAA1(A) is being sent to an employee send the notice to their home address unless there are clear reasons for using the employment address.

Where the DAA1(A) is being sent to a partnership, address all of the partners and show their trading name if there is a separate trading name.