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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: HMRC1 factsheet

When you issue a DAA1 the notes tell the recipient about factsheet HMRC1 ‘H M Revenue & Customs decisions - what to do if you disagree’. The HMRC1 tells those named in the decisions what to do if they disagree with the decision.

Those who are issued with decisions can get factsheet HMRC 1 from HMRC’s internet site and by

  • phoning the Orderline on Tel 0845 900 0404 and asking for a copy to be sent to them
  • asking at an Enquiry Centre for a copy to be printed from the website.

You can find factsheet HMRC1 on SEES.