DANSP45300 - Varied decisions: Issuing varied decisions: Period covered by varied decision

Regulation 5(3) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

DANSP44100 explains when a varied decision can be issued.

When varying a decision you can include periods not in the original decision, provided they could have been in the original decision if you had known the reason for the variation at the time of the original decision.

Example

According to information available when the original notice of decision was issued, a self-employed person is liable to pay Class 2 National Insurance contributions (NIC) from 13 September 2020 to 16 August 2021. In response, they contacted you and advised that they had ceased to be self-employed on 3 May 2021. The original decision is varied to show that they were self-employed and liable to pay Class 2 NIC from 13 September 2020 to 3 May 2021. The effect of varying the decision is that they were not liable to pay Class 2 NIC for the period from 4 May 2021 to 16 August 2021.