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

DANSP44000 · Varied decisions

  • DANSP44100 · Introduction
  • DANSP44200 · Original decision issued to wrong person
  • DANSP44300 · Decisions which cannot be varied
  • DANSP45000 · Issuing varied decisions
  • DANSP45500 · Effect on appeals
  • DANSP45550 · Examples of situations which do not need a varied decision
  1. Varied decisions: Contents
  2. Varied decisions: Original decision issued to wrong person

DANSP44200 | Varied decisions: Original decision issued to wrong person

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

DANSP44100 explains when a varied decision should be issued. When the original notice of decision included errors in the spelling of a name, you can issue a varied decision, but you cannot change the name of a person to whom the decision was issued to that of a different person. If you need to do so, perhaps because you have issued a notice to the wrong person, issue a fresh decision and in a covering letter explain what you have done.

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