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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - section 8 decisions

Issue of Section 8 Decisions - Referrals from other HMRC Business Units

A Section 8 Decision will be required where following receipt of the opinion letter the Newcastle Statutory Disputes team or NICO are unable to resolve the dispute informally or where the opinion is disputed. In these instances they will issue the Section 8 Decision but will contact the Status Inspector for the correct form of words to cover the employment status on the Section 8.

Where the Section 8 decision is appealed by either the engager or worker the Status Inspector will be responsible for providing the relevant narrative for the appeal brief.

Issue of Section 8 Decisions - Referrals from Other Government Departments

A Section 8 Decision will also be required where a request is made in a tribunal case. In these circumstances a request should be made to PAYE, SA & NIC (PSN) at Benton Park View, Longbenton for the wording to be used and the process to be followed in the event of an appeal.