Notices of decision: Legal requirements when wording decisions
The wording of the decision has to
- reflect one or more of the decisions which HMRC officers can make under legislation, see DANSP15100 for the legislation that covers the types of decision,
include certain factual information required by regulation 3(1) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)
- the date from which the decision has effect or the period for which the decision has effect
- show the names of persons in respect of whom the decision has been made (see DANSP41000 for guidance about who to name in the decision).
Carefully word a decision to
* comply with these requirements, and * avoid a legal challenge which may deem it invalid.