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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: Person claims not to have received decision

If a person named in the decision claims to have not received a notice of decision and you have no reason to disbelieve them, ask the person to confirm their address. DANSP28400 tells you which addresses you can post a notice of decision to.

Complete a new notice of decision using SEES. When you send the notice to the person include a copy of any covering letter sent with the original notice. Also explain in a covering letter the date the original notice was issued and if it was sent to a different address, tell them the address it was sent to.

The appeal period, see ARTG2180, for that person runs from the date of issue on the new notice of decision. If a person claims to have mislaid their notice of decision after receiving it, see DANSP42400.