DANSP13100 - Who makes decisions: Introduction

Social Security Contributions (Transfer of Functions, etc.) Act 1999

Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671).

»Ê¹ÚÌåÓýapp Transfer Acts provide for HMRC to make formal decisions where the right to appeal exists.

»Ê¹ÚÌåÓýapp officer making or authorising the decision must see all the papers. Make it clear why a formal decision is considered necessary and what decision you consider should be made. Any special local arrangements covering the reference of a case for a decision should avoid unnecessary work which may cause delays in the process.

Regard a decision as a natural step towards resolving an outstanding issue.