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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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.