Varied decisions: Effect on appeals
Section 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671)
DANSP44100 explains when a varied decision should be issued.
No appeals against original decision before varied decision is issued
If there have been no appeals against the original decision before a varied decision is issued those named in the varied decision have a right of appeal against the varied decision.
If any of the persons named in the original decision have appealed against it, only those who have not appealed against that decision have a right of appeal against the varied decision.
Appeal against original decision before varied decision is issued
If any of the persons named in the original decision appealed against that decision and you subsequently issue a varied decision, those persons do not have a right of appeal against the varied decision. They do not need that right because their appeal against the original decision is still valid.
An employment status decision is made. The engager is told that we consider that the worker is an employed earner and consequently the employer is liable to pay Class 1 National Insurance contributions. The employer appeals against the decision. The worker does not appeal.
The employer asks for a review of the decision. The Reviewing Officer concludes that the worker is a self-employed earner. A varied decision is issued to the engager and worker. The worker can appeal against the varied decision but the employer cannot - that is because his original appeal still stands.
If a person appeals against a decision which is subsequently varied, that appeal remains outstanding until either it is settled by agreement (before or after a review), withdrawn or the appellant notifies the appeal to the tribunal to decide the matter. So, when you vary a decision you should ask those who appealed against the original decision if they wish to withdraw their appeal. See DANSP52000 about settling appeals.