SPM60355 – Disputes, Decisions, Reviews and Appeals - The formal decision

Notifying the decision - Form DAA1

- notification of decision. A copy is sent to each of the interested parties and copied to their nominated agent.

DAA1(A) and 1(B)

In SP cases, there are two parts to the Notice of Decision, one for the employer and one for the employee: the DAA1 (A) and 1(B).

Person’s name and address

For an individual or partnership, address the notice to the last known place of residence, or the place of business or employment. For employees send the notice to their home address unless there are clear reasons for using the employment address.

For a company send the notice to its registered office or if there is no registered office, its principal place of business. Consider also sending a copy to the correspondence address where this differs. Where an agent is acting send the notice to the person and a copy to the agent.

Agent’s name and address

Issue a copy of the notice to the nominated agent when you know that there is an agent acting for an employer, employee or contributor. Follow existing instructions when deciding when to issue a copy of a notice to an agent.

Date of issue

The date of issue is the date that the notice is expected to leave the office and the same date that appears in the explanatory letter. It is also the date from which the 30 day appeal period runs.

Officer of HMRC

The name of the officer making the decision should be shown on the notice.

DAA1(B)

The DAA1(B) contains a space before the decision for inserting the name of a person to whom the decision has been issued. Include here the name of the person, normally the employee, to whom the DAA1(A) is being issued at the same time as the DAA1(B).

Establishment File

A copy of the notice of decision is kept on the casework file and another one is kept indefinitely in an establishment file.

The template for the DAA1 is currently available on SEES.