DANSP27400 - Notices of decision: About the DAA1(B) notice for named person

DANSP27100 explains that the DAA1 is made up of several parts. »Ê¹ÚÌåÓýapp DAA1(B) is only issued where there is more than one person named in a decision, for example an employer and employee. »Ê¹ÚÌåÓýapp DAA1(B) is the notice of decision issued to all persons named in the decision other than the person the DAA1(A) was sent to. »Ê¹ÚÌåÓýapp hard copy of the DAA1(B) states in the top right hand corner ‘Notice of decisionâ€�. It includes the decision.

For guidance about

  • wording of decisions and what to include in the DAA1(A), see DANSP29300
  • completing the DAA1(B) see DANSP28600

If a person is named in a decision you must issue them with a decision unless this is not possible. It may not be possible to issue a decision if HMRC does not have an address for the named person.

Using SEES

If a DAA1(B) is being sent to a named person do not use ‘you� in the decision box when completing the decision field on SEES. Use the name of the person the DAA1(A) is being issued to, for example, employer, engager, managed service company, etc.