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.
According to information available when the original notice of decision was issued, Mr Blue was self-employed and liable to pay Class 2 National Insurance contributions (NIC) from 11 September 2005 to 18 August 2007. In response, Mr Blue contacted you and advised that he ceased to be self-employed on 4 May 2007. The original decision is varied to show that Mr Blue was self-employed and liable to pay Class 2 NIC from 11 September 2005 to 5 May 2007. The effect of varying the decision is that Mr Blue was not liable to pay Class 2 NIC for the period from 6 May 2007 to 18 August 2007.