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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of National Insurance contributions decisions

DANSP29200 explains the legal requirements when wording decisions. DANSP29300 explains the general principles that should be adopted when wording decisions. You will find examples of the wording of decisions in the guidance from DANSP30600 to DANSP35300. Select the example or examples closest to your own case. Follow the wording in the examples closely and substitute names, amounts and periods as appropriate.