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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Employment Status & Intermediaries (ES&I) processes: section 8 report - overview

The ’Employment Status & Intermediaries – Section 8 Report’ is a multi-purpose form to use in all communications between Employment Status & Intermediaries (ES&I) and NIC&EO.

NIC&EO are required to record on the NIRS2 system all details relating to decisions. The Section 8 Report enables ES&I to provide the relevant information, in the correct format, to NIC&EO.

The Section 8 Report should be used to

  • notify NIC&EO that a decision has been made (see COG932680)
  • provide details of any change in the status of that decision – for example ‘Appeal Received’ (see COG932690)
  • advise when a Primary Class 1 NICs posting should be removed from the an individual NI record (COG932480 refers)
  • notify details of any payments made (when and how much) (see COG932690).

See below for the ’Employment Status & Intermediaries – Section 8 Report’ and associated guidance.

  • Section 8 report
  • Guidance