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HMRC internal manual

Compliance Operational Guidance

Supporting guidance: employer compliance: guidance by subject: settlement: court fees - not included in a settlement

Where after notifying the employer of the fees incurred in protecting NIC (COG915230 - Court fees included in a settlement), the employer refuses to make an offer to include court fees

  • do not enter into a contract settlement
  • advise the employer that formal action will be taken to recover the tax, NIC and fees owing
  • issue a Regulation 80 determination for the tax due (COG915150)
  • issue a Section 8 Decision for the NIC due (unless one is already in place) with a suitable annotation that

‘The NICs due are the subject of a protective claim lodged by Bradford Enforcement Unit (BEU). Their reference number is (insert the relevant reference number). The court fees recoverable are £ (insert amount.)’

  • consider formal penalty action for the tax and NIC (COG914175 - Payment sought from Employee).

Any subsequent appeals should be dealt with in accordance with COG915170 - Section 8 decisions or COG914305 - Appeals and send a copy to BEU.

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