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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - process to follow: section 8 decisions

The process at COG908102 should be followed in cases where settlement has been reached by issuing a Section 8 Decision (COG915155). However timing of the issue of the ECR304 will be:

  • at the end of the 30 day appeal period if no appeal is received
  • at the time of the contract settlement if agreement is reached prior to any appeal hearing, or
  • at the time of the settlement of the appeal.