DANSP45100 | Varied decisions: Issuing varied decisions: Introduction

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

DANSP44100 explains when you should issue a varied decision.

A varied decision must be given to the same person and in the same manner as notice of the original decision was given, DANSP45500

• explains how this affects appeals against the original decision, and

• provides guidance about appeals against varied decisions.

When you need to vary a decision issue a notice of variation of a decision. Where a decision needs to be varied, within the decision box of the DAA1, before the varied decision, write:

‘The decision issued on [insert date original decision was issued] is varied to the following’

A decision which is under appeal may be varied at any time before the tribunal determines the appeal.

Noting NPS

If required by your business area, when you issue a varied decision note NPS (formerly NIRS2) for all persons named in the decision, ‘Decision amended on [insert date]’.