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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: settlement: regulation 80 determinations - section 8 decisions: background

Where, during the course of an EC case there is a dispute between HMRC and the employer or engager, COG915150 advises when to consider a Regulation 80 determination for PAYE failures or disputes and COG915155 advises when to consider a Section 8 decision for NIC disputes.

Note: Whilst a Regulation 80 determination protects HMRC’s claim to the PAYE due ordisputed this is not the case with a Section 8 decision for NIC. This only provides the employer or engager the right to appeal against the decision. You must also consider protecting HMRC’s claim to the NIC likely to become time barred by issuing a Protective Claim preceded by the appropriate warning letter (COG915225 - Limitation Act 1980 and Limitation (Northern Ireland) Order 1989).

Action by caseworker

COG915165 - Section 8 Decisions Process explains the process that you should be following.

Action by caseworker manager

The manager will approve the issue of such determinations and decisions on a case by case basis and make sure full consideration is given to Regulation 72(5) (COG915180 - Direction under Regulation 72(5) Condition A). You should also provide support if the employer or engager appeals against the determination or decision, see COG915170 - Section 8 decisions appeals.

Where the employer disputes the liability on a technical employment income issue, which has not previously been considered by Employment Status & Intermediaries (ES&I), a mandatory referral to ES&I is required (COG904550).

Action by Employment Status & Intermediaries (ES&I)

The Regulation 80 team in Luton deal with

  • raising and amending Regulation 80 determinations and Section 8 decisions
  • standover requests
  • releasing charges for collection
  • amending charges.

Each business stream has a range of SAFE roles and these are allocated to ‘SAFE nominees’ as appropriate to deal with any miscellaneous SAFE charges.

COG915165 - Section 8 Decisions Process explains the process that should be followed by ES&I.

Action by ES&I manager

COG907020 - explains the role within this process that should be followed by the manager.

Large Business

LB Tax Specialists should refer to the LB Dispensation / PSA Team (DPT) for a full description of the process to be followed.


Regulation 80 determinations are treated as though they are assessments to tax, so the 30 day appeal period applies. Section 8 decisions also carry a 30 day appeal period so it will be necessary to monitor the progress of these cases closely to make sure the processes outlined in COG915170 - Section 8 Decisions Appeals, the Appeals Reviews and Tribunals Guidance (ARTG), Decisions and Appeals for NICs and Statutory Payments Guide (DANSP) and the Appeals and Review Units Memorandum of Understanding (COG904565) are adhered to.