DANSP29200 - Notices of decision: Legal requirements when wording decisions

Section 8 of »Ê¹ÚÌåÓýapp Social Security Contributions (Transfer of Functions etc.) Act 1999 (»Ê¹ÚÌåÓýapp Transfer Act)

Regulation 3(1) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SSCDAR)(SI 1999 No 1027)

»Ê¹ÚÌåÓýapp wording of the decision has to reflect one or more of the decisions which HMRC officers can make under »Ê¹ÚÌåÓýapp Transfer Act, see DANSP15100 for the types of decision.

It must include certain factual information required by regulation 3(1) of the SSCDAR 1999, for example:

  • date from which the decision has effect or the period for which the decision has effect
  • names of persons in respect of whom the decision has been made (see DANSP41000 for guidance about who to name in the decision).

Carefully word a decision to comply with these requirements and avoid a legal challenge which may deem it invalid.