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DANSP00100 | About this guidance

From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments

This guidance replaces the

  • Decisions and Appeals Guidance (DAG) first published in 1999, and

  • the part of the Statutory Payments Manual that covers decisions and appeals.

Most guidance about appeals can be found in the Appeals, Reviews and Tribunals Guidance (ARTG). Where appropriate you will find references to the ARTG in this guidance.

The Decisions and Appeals for National Insurance and Statutory Payments (DANSP) guidance is primarily technical guidance which explains the relevant legislation and how HMRC staff should apply it when dealing with disputes about NIC or statutory payments (SPs). Refer to the appropriate procedural and operational guidance you need for your work area.

Refer feedback about this guidance to CS&TD IPD Technical Team (Newcastle).