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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: Section 8 report - overview

The Section 8 Report is a multi-purpose form to use in all communications between caseworkers who have issued a Notice of Decision and NIC&EO.

NIC&EO are required to record on the NIRS2 system all details relating to decisions. The Section 8 Report enables caseworkers 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 an individual NI record (COG932480 refers)
  • notify details of any payments made (when and how much) (see COG932690).

A blank copy of the Section 8 Report form can be found below. For guidance regarding completion of the report, please see COG932670

Section 8 report

Section 8 report updated Nov 2018 .docx