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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 mislays the decision

If a person claims to have mislaid their notice of decision after receiving it, print a copy of the DAA1(A) or DAA1(B), whichever is appropriate, using SEES, with the original date of issue. Before issue write ‘Duplicate copy’ across the top.

The appeal period, see ARTG2180, for that person runs from the date of issue on the original notice of decision.