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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: More than one person named in a decision

DANSP44100 explains when a varied decision can be issued.

If more than one person is named in a decision and you are told some facts which could affect the decision you will have to decide whether all parties need to agree those facts. You cannot vary the decision unless you know the facts to be true to the best of your belief.

Example 1

HMRC gives an employer a decision telling him he is liable to pay statutory sick pay to one of its employees for a particular period.

The employee is sent the DAA1(A) and the employer is sent a DAA1(B). The employee contacts us and tells us that he thinks the period is wrong. HMRC establishes from the employee that his period of sickness started one week before the start date of the period in the decision. You contact the employer and he agrees with what the employee has told you. In these circumstances you can issue a varied decision showing the revised start date.

Example 2

HMRC give a company a decision telling them they are liable to pay Class 1 National Insurance contributions for a particular period.

The company was sent a DAA1(A) and the three employees named in the decision were each sent a DAA1(B). The company phones to say they agree the liability but their trading name is incorrect. The decision maker establishes that the company’s name on the decision was a previous trading name, rather than the company’s registered name. The registered name is confirmed from information available at Companies House. It is not, therefore, necessary to get that fact agreed by others named in the decision. A varied decision should be issued in the company’s registered name to all named parties, together with a covering letter explaining why the decision has been varied.