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DANSP07000 | Use of terms

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

There are certain terms used to describe what is decided at the informal and formal stages. To avoid misunderstandings

  • the word opinion is used in this guidance to describe HMRC’s view at the informal stage (see DANSP05500), and

  • the word decision is used to describe the formal decision which carries a right of appeal, issued at the formal stage.

See DANSP05500 for a summary of the dispute resolution process.