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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: Spacing in the decision box

DANSP29100 | Notices of decision: Spacing in the decision box

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

The decision appears in a box on the notice of decision. When using SEES to enter the decision leave a line space after each sentence in the decision.

Example of spacing in decision box

My decision is that:

Andrew Jones is an employed earner in respect of his engagement with BW Ltd for the period from 4 September 2017 to 6 December 2017.

BW Ltd is liable to pay primary and secondary Class 1 contributions for the period from 4 September 2017 to 6 December 2017 in respect of the earnings from that engagement.

The amount BW Ltd is liable to pay in respect of those earnings is £7,345.98.

The amount BW Ltd has paid in respect of those earnings is nil.

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