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DANSP13600 | Who makes decisions: Transfer of debts from managed service companies

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

Part 3A of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

In specified circumstances Class 1 National Insurance contributions owed by a managed service company can be transferred to a third party. A transfer notice must be issued. The transferee can appeal against the notice. Do not issue a DAA1 to the transferee.