DANSP44100 | Varied decisions: Introduction

Section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (TOFA 1999)

Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (TOFO 1999)

Regulation 5 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

A decision made under section 8 of TOFA 1999 or article 7 of TOFO 1999 can be varied if it was incorrect at the time that it was made.

Vary a decision in the following circumstances:

• amount shown as due in a National Insurance contributions liability decision was incorrectly assessed

• the amount of statutory payments an employee is entitled to was incorrectly assessed

• period shown on the decision was incorrect

• spelling of a person’s name was incorrect (see DANSP44200 if the decision was issued to the wrong person)

• further facts are made available after the original decision was made which mean the original decision was incorrect

• following a judicial decision in another case which changes HMRC’s position, the original decision may be incorrect

DANSP45000 explains what you have to do to vary a decision.