DANSP29200 - Notices of decision: Legal requirements when wording decisions

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

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

The wording of the decision has to reflect one or more of the decisions which HMRC officers can make under The 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.