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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Varied decisions: Issuing varied decisions: To settle an appeal

Regulation 11 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

DANSP44100 explains when a varied decision should be issued. Where there is an appeal against the original decision, and a varied decision will settle the appeal before it is determined by a tribunal, you can issue a varied decision provided you have agreement from all those named in the decision. This agreement can be in writing or be verbal. Where a decision is being varied as a result of an agreement, within the decision box of the DAA1, before the varied decision, write

‘The decision issued on [date original decision was issued] is varied in accordance with the agreement to the following’

For more information about settling appeals by agreement see DANSP52000.