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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Who to address the DAA1(B) to

The DAA1(B) is the notice of decision issued to each person named in the decision other than the person the DAA1(A) was sent to. When completing the DAA1(B) on SEES enter the name and address of the person named in the decision that the DAA1(B) is being addressed to. SEES will automatically add above the decision box ‘My decision issued to [name DAA1(A) was issued to] is that’”

The date of issue, issuing officer’s name, reference and decision, will be replicated from that entered on the DAA1(A).

You should note your papers and if appropriate, the SEES Casebook, that the DAA1(B) has been sent to the named person. Print a duplicate copy of all DAA1(B)’s issued and retain on your papers.

DANSP27400 explains when the DAA1(B) must be issued.