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Official guidance
Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP27000 · Notices of decision

  • DANSP27100 · Introduction
  • DANSP27200 · DAA1 not used
  • DANSP27300 · About the DAA1(A)
  • DANSP27400 · About the DAA1(B) notice for named person
  • DANSP27500 · About the DAA1(C) for retention with papers
  • DANSP27600 · About the DAA1(D) copy for central retention
  • DANSP27700 · About the DAA1(E) copy for agent
  • DANSP27800 · About the DAA1 notes
  • DANSP27900 · Where to find the notice of decision
  • DANSP28000 · General principles about issuing a notice of decision
  • DANSP28100 · Who to address the notice of decision to
  • DANSP28200 · Person’s name and address on the DAA1(A)
  • DANSP28600 · Who to address the DAA1(B) to
  • DANSP28900 · Date of issue
  • DANSP29000 · The issuing officer’s name
  • DANSP29100 · Spacing in the decision box
  • DANSP29200 · Legal requirements when wording decisions
  • DANSP29300 · General principles when wording decisions
  • DANSP29400 · Language in decisions does not reflect the dispute
  • DANSP29500 · More than one decision type in notice of decision
  • DANSP30000 · Wording of employment status
  • DANSP30500 · Wording of National Insurance contributions decisions
  • DANSP30600 · Wording of National Insurance contributions liability decisions
  • DANSP34500 · Wording of entitlement to pay National Insurance contributions decisions
  • DANSP35000 · Wording of National Insurance contributions paid decisions
  • DANSP35400 · Wording of Employment Allowance decisions
  • DANSP35500 · Wording of National Insurance contributions decisions in aggregation cases
  • DANSP36000 · Wording of statutory payments decisions
  • DANSP38000 · Wording of personal liability notices
  • DANSP38100 · Wording of decisions about transferring secondary Class 1 National Insurance contributions to earner
  • DANSP38200 · Wording of penalties’ decisions
  • DANSP38300 · Wording of earnings period directions
  • DANSP38400 · Wording of decisions about extension of time limits to pay Class 3 National Insurance contributions
  • DANSP38500 · Wording of decisions about late applications for refunds of National Insurance contributions
  • DANSP39300 · Wording of decisions about whether non-payment of primary Class 1 National Insurance contributions is due to primary contributor’s consent, connivance or negligence
  • DANSP39400 · Wording of decisions extending time limits to pay voluntary Class 2 National Insurance contributions
  • DANSP39500 · Wording of decisions about failure to pay Class 2 National Insurance contributions due to ignorance or error
  • DANSP39600 · Wording of decisions about failure to pay Class 3 National Insurance contributions within time limits due to ignorance or error
  • DANSP39900 · Wording of decisions about whether National Insurance contributions have been paid in error
  • DANSP40000 · Wording of decisions about whether National Insurance contributions paid in excess of maximum
  • DANSP40100 · Wording of decisions about National Insurance contributions due before 6 April 1975
  • DANSP40200 · Wording of decisions about whether failure to pay primary Class 1 National Insurance contributions by due date was with the consent or connivance of primary contributor or attributable to negligence
  • DANSP40300 · Wording of decisions about whether failure to pay National Insurance contributions until after due date was attributable to ignorance or error
  • DANSP40400 · Wording of home responsibilities protection decisions
  • DANSP40500 · Wording of earnings and contributions credits decisions
  • DANSP40600 · Wording of decisions about contracting-out of the state pension scheme
  • DANSP40700 · Wording of decisions relating to managed service companies
  • DANSP40800 · Wording of decisions - Regional employer National Insurance contributions holiday
  • DANSP41000 · Who to name in decisions: Contents
  • DANSP41600 · HMRC1 factsheet
  • DANSP41700 · Notices of decisions: Who gets the notice of decision
  • DANSP41800 · Notices of decisions: How to serve a notice of decision
  • DANSP42000 · Notices of decisions: Difficulties serving the notice of decision
  • DANSP43000 · Covering letter of explanation
  1. Notices of decision: contents
  2. Notices of decision: Who to address the DAA1(B) to

DANSP28600 | Notices of decision: Who to address the DAA1(B) to

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

Regulation 4(1)(b) of The Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

The DAA1(B) is the notice of decision issued to each person named in the decision other than the person the DAA1(A) was sent to. When completing the DAA1(B) on SEES enter the name and address of the person named in the decision that the DAA1(B) is being addressed to. SEES will automatically add above the decision box ‘My decision issued to [name DAA1(A) was issued to] is that’”

The date of issue, issuing officer’s name, reference and decision, will be replicated from that entered on the DAA1(A).

You should note your papers and if appropriate, the SEES Casebook, that the DAA1(B) has been sent to the named person. A copy of any DAA1(B) issued must be retained in case of an appeal being lodged.

DANSP27400 explains when the DAA1(B) must be issued.

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