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Regulation 6 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

HMRC officers can issue a decision which supersedes an earlier decision or varied decision that:

• has been made covering an open-ended period of time
• is correct for the period up to the date on which it is made
• later on cease to be correct after there is a change in the relevant circumstances

A superseding decision has effect from the date of the change in circumstances, which rendered the earlier decision to be inappropriate. »Ê¹ÚÌåÓýapp earlier decision ceases to have effect as soon as the superseding decision, which carries with it the normal appeal rights, has effect.

»Ê¹ÚÌåÓýappre are currently no plans to make decisions covering an open-ended period of time (i.e. which include a future period of time). So, superseding decisions are not needed. Exceptionally, if you are considering issuing a decision in respect of the Employment Allowance, you should contact the IPD Technical Team for guidance before issuing any decision. It’s important to note that HMRC has a policy of not issuing open-ended decisions in all cases except Employment Allowance cases (see DANSP07550, DANSP29300 and DANSP30800). If you’re considering issuing an open-ended decision in an Employment Allowance case you must contact the IPD Technical Team who will provide advice as to whether or not it is appropriate to do so.