Alternative rights of recovery (PAYE directions): primary class 1 NICs: specialist employer compliance processes: section 8 report - overview
The ’Specialist Employer Compliance – Section 8 Report’ is a multi-purpose form to use in all communications between Specialist Employer Compliance (SEC) and NIC&EO.
NIC&EO are required to record on the NIRS2 system all details relating to decisions. The Section 8 Report enables SEC 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 ’Specialist Employer Compliance – Section 8 Report’ and associated guidance.
- Section 8 report