DANSP29500 | Notices of decision: More than one decision type in notice of decision

Notices of decisions often contain more than one decision, that is, linked decisions.

Example 1

Where a person disputes liability to pay National Insurance contributions (NIC) and has not paid all of the NIC that are due, the notice of decision would include a decision about liability and a decision about the amounts paid.

Example 2

Where a managed service company is treated as a secondary contributor and payments or benefits received by a worker are treated as earnings from an employed earner’s employment, the notice of decision should include a decision about

• whether the services of an individual (the worker) are provided by a Managed Service Company (MSC)

• whether the worker, or an associate of the worker, receives a payment or benefit which can reasonably be taken to be in respect of the services, and

• whether or not the payment or benefit is earnings derived from an employed earner’s employment of the worker with a MSC

• Class 1 NIC liability, and

• Class 1 NIC paid

Example 3

Where an employee asserts that they are entitled to Statutory Sick Pay (SSP) but the employer refuses to pay. In such cases the notice of decision will include a decision about entitlement and whether the employer is liable to pay the SSP.

For examples of the wording of linked decisions see DANSP29100 and DANSP36200.