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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Appeals: Who has a right of appeal: Appeals against varied decisions

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 what a varied decision is and when they should be issued.

All those named in the varied decision have a right of appeal against that varied decision if they were named in the original decision and did not appeal against the original decision, see DANSP45400.