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DANSPUPDATE100930 | Recent changes to this guidance

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

Below are details of the amendments that were published on 30 September 2010 (see the update index for all updates)

SectionDetails of update
DANSP02100Amended to take account of changes made to Part 7A (electronic communications) of the Social Security (Contributions) Regulations 2001 for tax years from 2010/11.
DANSP02250New guidance about Regulation 3 of the Social Security Contributions (Managed Service Companies) Regulations 2007.
DANSP15100Includes legislation that provides for decisions to be made about managed service companies.
DANSP15400Amended to make it clear that it is HMRC’s responsibility to issue a decision about a person’s employment status if one is needed for industrial injuries purposes.
DANSP15900Added aggregation examples to the types of disputes that may need National Insurance contributions liability decisions to be issued.
DANSP25750New guidance about decisions which deem employed earner’s employment, earnings and the secondary contributor in respect of cases involving managed service companies
DANSP27400Advice about referring to main recipient of DAA1(A) in the wording of the decision when a DAA1(B) is to be sent to a named person and when a DAA1(B) must be issued.
DANSP27700Advice about referring to main recipient of DAA1(A) in the wording of the decision when a DAA1(E) is to be sent to an agent.
DANSP28100Inclusion of guidance about who to address a DAA1(A) to in cases involving managed service companies.
DANSP29300Advice about the use of ‘you’ when wording decisions issued to one person only.
DANSP29500Includes an example of where more than one decision type should be included on a notice of decision which involves a managed service company.
DANSP31600Includes an example to illustrate the difference between total unpaid NICs and unpaid NICs included in decisions for a representative sample of employees.
DANSP32200Revised guidance about naming employees/directors in Class 1A NICs decisions
DANSP35500 to DANSP35800New guidance about the wording of National Insurance contributions decisions for aggregation cases.
DANSP36200 to DANSP36500Amended to include guidance about the wording of entitlement to statutory payment decisions if an employer is declared bankrupt or in liquidation.
DANSP36900Amended to include guidance about the wording of liability to pay statutory payments if an employer is declared bankrupt or in liquidation.
DANSP39900Amended to take account of DANSP16000.
DANSP40700New guidance about the wording of decisions in cases involving managed service companies.
DANSP41700Includes new guidance about who gets a notice of decision in aggregation cases.
DANSP43500New guidance about covering letters to issue with decisions in cases involving managed service companies.
DANSP45100Includes new guidance which clarifies when decisions can be varied.
DANSP45550New guidance which provides examples of situations where a varied decision does not need to be issued.