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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
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Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: decisions under Section 8(1)(c) Social Security Contributions (Transfer of Functions) Act 1999

Where you are satisfied that the provisions of Regulation 86(a)(ii) Social Security (Contributions) Regulations 2001, as outlined at COG932490, are met in a particular case then a decision may be made to that effect.

Section 8(1)(c) Social Security Contributions (Transfer of Functions etc) Act 1999 provides for Officers of the Board to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount of that liability.

The provisions of a Section 8(1)(c) decision in this respect result in

  • removing the employer’s liability to pay the primary NICs under paragraph 3(1) of Schedule 1, Social Security (Contributions) and Benefits Act (SSCBA) 1992
  • transferring the under-deducted and unpaid primary NI so that it becomes payable by the employee under Section 6(4) SSCBA 1992
  • recovering the primary NICs (and related interest) from the employee by virtue of paragraph 17A, Schedule 4, SSCR 2001.

A decision is subject to the appeal provisions contained within the Social Security Contributions (Decisions and Appeals) Regulations 1999.

How to deal with appeals against decisions can be found at COG932800.