DANSP41600 - Notices of decision: HMRC1 factsheet
When you issue a DAA1 the notes tell the recipient about factsheet HMRC1 ‘HM Revenue & Customs decisions - what to do if you disagree’. The HMRC1 tells those named in the decisions what to do if they disagree with the decision.
Those who are issued with decisions can get factsheet HMRC1 from gov.uk.