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HMRC internal manual

Compliance Operational Guidance

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

COG915160 explains the background as to when to consider the issue of a Regulation 80 Determination and/or a Section 8 Decision. The following explains the process to follow when issuing a Determination and or Decision.

Action by Caseworker

When the issue of a Determination/Decision is approved by the manager (COG915160) as the most appropriate course of action you should

  • issue a warning letter (EC21 - available via SEES) to the employer/engager
  • consider any claims to Regulation 72(5) (COG915180)
  • consider whether the NIC should be protected (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • consider whether formal penalty determinations should be raised at the same time (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • complete the Regulation 80 Section 8 submission stencil

Note:  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • separate Regulation 80/Section 8 SEES template for each year.

Note: a class or classes of employees/workers can be specified in the notice of determination (without naming the individuals), where there is more than 6 employees, or

* one or more named employee/worker can be specified in the Decision notice, but a separate decision is needed for each named person to make sure confidentiality
* If that is not possible to name employee, see DANSP41200 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) 
* Do not use the term - ‘various employees’  
  • finalise the Reg80/Section 8 Submission stencil
  • prepare a covering decision letter (see ARTG2190)
  • seek manager authorisation who will send the completed stencil to Reg 80 Team, National (WMBC) to issue the Determination(s) and Decison(s).

Employment Status & Intermediaries {.filledcircle}

Action by SAFE nominee {#}

When a request for the issue of a Regulation 80 Determination, Section 8 is received the SAFE nominee should

  • check that the Determination includes

    • the caseworkers office location
    • the caseworkers PID
    • the case reference
    • the relevant legislation
    • the year of the Determination and Decision
    • employee names and where known, NINO
    • the amount on which deductions are chargeable
    • the appropriate rate of deductions
  • print the Determination and Decision for issue
  • enter on SAFE under the Regulation 80 category
  • enter the case in the establishments folder
  • issue the Determination and Decision, payslips and DAA2 (in appropriate cases)
  • issue a copy of the Determination and Decision to the agent if appropriate
  • issue a copy of the Decision to individually named employees/workers if appropriate
  • note CSP - ESB Employer Maintenance that a Reg 80 (Reg 49) has been issued
  • complete the SAFE stencil and return to the caseworker.

When a request is received for the issue of a Protective Claim the SAFE nominee should

  • check that the warning letter has been issued by the caseworker (COG915225)
  • check that the appropriate stencil has been completed (COG915225)
  • send the completed stencil to the appropriate section (COG915225)
  • enter the case in the (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • complete the SAFE stencil and return to the caseworker.

Further Action by Caseworker

Once the SAFE stencil is returned by the SAFE nominee you should

  • make sure a copy of the Determination and Decision is retained in the case record
  • BF the case for any appeals
  • if no appeal(s) received (including where you have  considered and issued formal penalties) close the case
  • if appeal(s) received follow the guidance at COG915170 and for penalties COG914305
  • make sure any fees incurred in Protective Claim action are recovered from the Employer (COG915230)
  • arrange to send details of NIC postings to NIC&EO.

Action by Manager

The manager should make sure the above processes are correctly followed in order to avoid any unnecessary problems. The manager should also support/guide the caseworker where an appeal is received.

Large Business and Charities, Large Partnerships & International

LB and CLP&I should refer to their own published guidance for a full description of the processes to be followed.