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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Date of issue

The date of issue should be the date that the notice of decision is expected to leave the office and the same date that appears on any accompanying letters. It is also the date from which the 30 day appeal period runs, see ARTG2180. You only enter the date once. The SEES application automatically replicates the date on all parts of the DAA1.