DANSP44300 - Varied decisions: Decisions which cannot be varied

Sections 8(1)(ia) and 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999

Articles 7(1)(ia) and 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671)

DANSP44100 explains that decisions issued under section 8 of TOFA 1999 or Article 7 of TOFO 1999 can be varied in certain circumstances. However, decisions falling within section 8(1)(ia) of TOFA 1999 and TOFA 1999 cannot be varied, that is, those decisions issued to either give or withdraw approval to transfer secondary National Insurance contributions liability to the primary contributor, see DANSP21000.

For examples of situations which do not need a varied decision see DANSP45550.