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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Notices of decisions: Difficulties serving the notice of decision: Notice of decision returned undelivered

If a notice of decision is returned undelivered, take action as outlined in DANSP42500 to trace an address.

If an address is traced, print off a new version of the notice. Before issuing the new notice

  • note on it ‘Duplicate of notice issued on [insert date of original notice]’,
  • note on the original notice returned and the DAA1(D) if produced, undelivered ‘Duplicate issued on [insert date duplicate issued]’,
  • file the undelivered notice with your papers,
  • send the duplicate notice with any enclosures sent with the original decision and note your papers.

The appeal period, see ARTG2180, runs from the date of issue of the duplicate notice.