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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of statutory payments decisions: Persons named in entitlement to statutory payments decisions

DANSP36100 explains the general principles to apply when wording decisions about entitlement for statutory payments.

When wording entitlement decisions you should include the employee’s name. Send the DAA1(A) to the employee.

DANSP36100 also explains that where a decision shows that an employee is entitled to statutory payments that they are often combined with a decision about liability. In such cases the liability decision will show the person who is liable to pay, usually the employer. The DAA1(A) should still be addressed to the employee. Send the DAA1(B) to the person liable to pay the statutory payments.