DANSP35410 - Wording of decisions
DANSP25975 provides information about the legislation which allows decisions to be made in respect of the Employment Allowance. It also gives examples of the types of cases where you may be required to issue a decision in respect of the Employment Allowance. When writing a decision ensure you apply the legislative requirements and general principles described in DANSP29200 and DANSP29300. If you would like advice on the wording of your decision, contact the IPD Technical Team
The wording of a decision must show the period for which it has effect, or in very limited circumstances where a decision relates to the Employment Allowance, the date from which it has effect. If you are unsure whether issuing an open-ended decision related to Employment Allowance is appropriate, contact the IPD Technical Team for advice (see DANSP07550).
Examples of wording for Employment Allowance decisions
Person not entitled decisions
My decision is that:
[Insert name of person] is not entitled to make a deduction or to a repayment under section 4 of the National Insurance Contributions Act 2014.
This decision has effect from (enter appropriate date. See DANSP07550).
My decision is that:
[Insert name of person] is not entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 for the period 6 April 2025 to 5 April 2026.
My decision is that:
[Insert name of person] is not entitled to a repayment under section 4 of the National Insurance Contributions Act 2014.
This decision has effect from 6 April 2025 to 5 April 2026.
Person is entitled decisions
My decision is that:
[Insert name of person] is entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 of [insert amount].
This decision has effect for the tax year 6 April 2025 to 5 April 2026.
My decision is that:
[Insert name of person] is entitled to a repayment under section 4 of the National Insurance Contributions Act 2014 of [insert amount] for the tax year 2025 to 2026.