°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP38000 - Notices of decision: Wording of personal liability notices

DANSP20000 explains when decisions are needed where a personal liability notice (PLN) is issued. The recipient of the PLN has a right of appeal against it. You do not have to complete nor issue a DAA1.