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

DANSP42000 · Notices of decisions: Difficulties serving the notice of decision

  • DANSP42100 · Introduction
  • DANSP42200 · Notice of decision returned undelivered
  • DANSP42300 · Person claims not to have received decision
  • DANSP42400 · Person mislays the decision
  • DANSP42500 · Address of named person unknown
  1. Notices of decisions: Difficulties serving the notice of decision: Contents
  2. Notices of decisions: Difficulties serving the notice of decision: Person mislays the decision

DANSP42400 | Notices of decisions: Difficulties serving the notice of decision: Person mislays the decision

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

If a person claims to have mislaid their notice of decision after receiving it, print a copy of the DAA1(A) or DAA1(B), whichever is appropriate, using SEES, with the original date of issue. Before issue write ‘Duplicate copy’ across the top.

The appeal period, see ARTG2180, for that person runs from the date of issue on the original notice of decision.

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