DANSP44100 - Varied decisions: Introduction
Section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (TOFA 1999)
Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (TOFO 1999)
Regulation 5 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)
A decision made under section 8 of TOFA 1999 or article 7 of TOFO 1999 can be varied if it was incorrect at the time that it was made.
Vary a decision in the following circumstances:
- amount shown as due in a National Insurance contributions liability decision was incorrectly assessed
- the amount of statutory payments an employee is entitled to was incorrectly assessed
- period shown on the decision was incorrect
- spelling of a person’s name was incorrect (see DANSP44200 if the decision was issued to the wrong person)
- further facts are made available after the original decision was made which mean the original decision was incorrect
- following a judicial decision in another case which changes HMRC’s position, the original decision may be incorrect
DANSP45000 explains what you have to do to vary a decision.