DANSP41100 | Notices of decision: who to name in decisions: introduction

Regulation 3 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

Regulation 3 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 requires that a decision must state the name of every person in respect of whom it is made.

Where there is only one worker affected by the decision you should name that worker in the DAA(1A) notice of decision issued to the employer. You should also issue a DAA1(B) notice of decision to the named worker.

If there are no more than 6 workers affected by the decision, wherever possible, name all of those workers in the decision. Decisions which could affect more than one worker include:

• Class 1 National Insurance contributions (NICs) liability

• Class 1 NICs paid

• employment status

When naming more than one worker in a decision, you should also issue a notice of decision to each named worker. So, for example, where 3 workers are affected, issue:

• a DAA1(A) notice of decision to the employer, naming the 3 workers

• a DAA1(B) notice of decision to each of the named workers

Do not tell each worker any details of other workers affected by the decision or the total amount of NICs HMRC intends collecting from the employer in respect of all affected workers.

Where there are more than 6 workers affected by the decision, DANSP41500 tells you who to name in decisions.

If you're unable to individually identify any or all of the workers, DANSP41200 explains what you should do.