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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decisions: Who gets the notice of decision

Regulation 4(1) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

DANSP27100 explains that the DAA1 is made up of five parts. That guidance also tells you what to do with each part of the DAA1.

The general principle that should be adopted is that the DAA1(A) is issued to the person who is the subject of the decision. The DAA1(B) is issued to all other persons named in the decision. The DAA1(E) is issued to an authorised agent, see DANSP27700.

Disputes about aggregation of earnings - more than one liable employer

DANSP35500 provides guidance about how to word NIC decisions for issue in cases where there is a dispute about whether earnings should be aggregated. In the example provided in DANSP35700 applying the general principles described above, issue forms DAA1(A) and DAA1(B) as follows

Decision setting out company A’s NIC liability and the amounts paid

  • DAA1(A) to company A
  • DAA1(B) to company B and Marion Potts

Decision setting out company B’s NIC liability and the amounts paid

  • DAA1(A) to company B
  • DAA1(B) to company A and Marion Potts.

In the example in DANSP35700 only one employee is involved. If there are a number of employees who have two or more liable employers, each employee should receive a DAA1(B) in respect of each decision given to each employer. Also see DANSP35500 about not naming employees in the decision where more than one employee is affected.

Disputes about aggregation of earnings - more than six employees affected Where more than six employees are affected see DANSP35500 and DANSP35800.