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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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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/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: Where as a Regulation 80 Determination protects HMRC’s claim to the PAYE due/disputed this is not the case with a Section 8 Decision for NIC. This only provides the Employer/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 1989 and Limitation (Northern Ireland) Order 1989).

Action by Caseworker

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

Action by Caseworkers Manager

The manager will approve the issue of such Determinations/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/Engager appeals against the Determination and 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 Specialist Employer Compliance (SEC), a mandatory referral to SEC is required (COG904550).

Action by SEC

COG915165 - Section 8 Decisions Process explains the process that should be followed by SEC.

Action by SEC Manager

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


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 therefore 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.