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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Appeals: Settling appeals by agreement: Decision varied by agreement

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

DANSP52100 explains that appeals can be settled by agreement before being determined by the tribunal and tells you what to do when settling the appeal.

Where the appellant agrees to settle the appeal, if the original decision is varied in a particular manner, issue a varied notice of decision to each named person. At the start of the decision box show

‘The decision issued on [insert date] is varied in accordance with our agreement to the following:’

See DANSP44000 about varied decisions.