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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): Registered companies

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

Company address

For a company, send the notice to its registered office or if there is no registered office, its principal place of business. Also consider sending a copy to the correspondence address where this differs.

Company name

You should address the DAA1(A) to the company’s registered name and, if their trading name is different, add “trading as [insert trading name]”. If you have been corresponding with the company at an address which is different to the registered office send a copy of the decision and any accompanying letter to that address.

Checking a company’s name and address

You can check a company’s registered name and address by using

  • Companies House free WebCheck service on their internet site. The WebCHeck service offers a searchable Company Names and Address Index free of charge which enables you to search for information on more than 2 million companies. The searches can be carried out on a company either by using its name or by using its company registration number.
  • FAME (Financial Analysis Made Easy). FAME is a financial database containing basic company information about private and public British companies. It is made available under licence to some HMRC staff.
  • In Northern Ireland you can check a company’s registered name and address in the Companies Registry at Online DETI.

Company has ceased to trade

If a company is registered at Companies House or in Northern Ireland on the Companies Registry, and has not been struck off their register, although it may have ceased to trade, it still exists as a legal entity. In such cases the DAA1(A) should be addressed to the last known registered office and registered name. If you have been corresponding to another address send a copy of the DAA1(A) and any accompanying letter to the correspondence address.

Company does not exist

If a company has been struck off Companies House’s register or, in Northern Ireland, the Companies Registry, legally it does not exist. In these situations, contact Tax Administration Advice for advice.

Agent acting for a person/company

Where you have authority on form 64-8 to correspond with an agent use the rules above to determine who to address the DAA1(A) to. Do not address the DAA1(A) to the agent. For more information about notices of decision for agents see DANSP27700.