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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Varied decisions: Issuing varied decisions: Introduction

Regulation 5 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

DANSP44100 explains when you should issue a varied decision.

A varied decision must be given to the same person and in the same manner as notice of the original decision was given, DANSP45500

  • explains how this affects appeals against the original decision, and
  • provides guidance about appeals against varied decisions.

When you need to vary a decision issue a notice of variation of a decision. Where a decision needs to be varied, within the decision box of the DAA1, before the varied decision, write

‘The decision issued on [insert date original decision was issued] is varied to the following’

A decision which is under appeal may be varied at any time before the tribunal determines the appeal.

Noting NPS

When you issue a varied decision note NPR (formerly NIRS2) for all persons named in the decision, ‘Decision amended on [insert date]’.