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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decisions: Difficulties serving the notice of decision: Introduction

DANSP28200 explains the address to which the notice is to be issued. A decision is not made until it has been served on the person to whom it is directed.

If the address of any of the persons named in the decision are not known see DANSP42500.

If a notice of decision is returned undelivered see DANSP42200.