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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Varied decisions: Original decision issued to wrong person

DANSP44100 explains when a varied decision should be issued. When the original notice of decision included errors in the spelling of a name, you can issue a varied decision, but you cannot change the name of a person to whom the decision was issued to that of a different person. If you need to do so, perhaps because you have issued a notice to the wrong person, issue a fresh decision and in a covering letter explain what you have done.