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).

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

The 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.