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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Superseding decisions

Regulation 6 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

HMRC officers can issue a decision which supersedes an earlier decision or varied decision that:

  • has been made covering an open-ended period of time
  • is correct for the period up to the date on which it is made
  • later on cease to be correct after there is a change in the relevant circumstances

A superseding decision has effect from the date of the change in circumstances, which rendered the earlier decision to be inappropriate. The earlier decision ceases to have effect as soon as the superseding decision, which carries with it the normal appeal rights, has effect.

There are currently no plans to make decisions covering an open-ended period of time (i.e. which include a future period of time). So, superseding decisions are not needed. Exceptionally, if you are considering issuing a decision in respect of the Employment Allowance, you should contact the IPD Technical Team for guidance before issuing any decision. It’s important to note that HMRC has a policy of not issuing open-ended decisions in all cases except Employment Allowance cases (see DANSP07550, DANSP29300 and DANSP30800). If you’re considering issuing an open-ended decision in an Employment Allowance case you must contact the IPD Technical Team who will provide advice as to whether it is appropriate to do so.