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HMRC internal manual

National Insurance Manual

Appendix 1: Draft Decision 2

Decision wording that a Notification under Regulation 3(2B) of the Social Security(Contributions) Regulations 2001 is not appropriate

The following wording is designed for use in both the DDA(1) and DAA(2).

that I am satisfied that a Notification under regulation 3(2B) of the Social Security (Contributions) Regulations 2001 in respect of the earnings paid to [A] is not appropriate.

Notes Explanation

[A] Insert employee’s name