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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Period covered by decisions

Before drafting a decision in respect of the Employment Allowance, decide what period the decision should cover. This can be any period from one tax week to several tax years and will depend upon the circumstances of each case.

Regulation 3(1) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027) makes clear that a decision should state the date from which the decision has effect or the period for which the decision has effect. See DANSP29200.

It’s important to note that HMRC has a policy of not issuing open-ended decisions in all types of case, except Employment Allowance cases (see DANSP29300, DANSP30800 and DANSP45600). Open-ended decisions can be made in Employment Allowance cases where it’s considered appropriate to do so. If you think the decision should be an open ended decision, you must contact the IPD Technical Team first who will determine whether it’s appropriate to do so.