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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: general principles when wording decisions

DANSP29200 explains the legal requirements about the wording of decisions included in a notice of decision. As well as those requirements, apply these general principles when constructing a decision:

  • be brief and to the point
  • only use ‘you’ where the notice of decision is being issued to

    • one person and no-one else is named in the decision
    • the DAA1(E) (copy for agent) is not being issued

    • where a person is an individual use their full names, include their forenames and last name, do not include their title
    • where the person is a registered company use the company’s registered name, (see DANSP28400 for information about checking a company’s registered name)
    • where an employee is named

      • to avoid confusion, it may be necessary to include their National Insurance number or some other reference used by the employer, for example, the employee’s works number
      • if decisions are needed for more than one employee, issue a separate decision for each employee, do not name more than one employee in each decision

      • do not make decisions which specify future dates because you cannot be sure what will happen in the future. However, there is one exception to this general principle – in some Employment Allowance decisions it may be appropriate to issue an open-ended decision.  The IPD Technical Team will provide advice as to whether it is appropriate to do so (see DANSP07550)