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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 – decision status change

You must complete and issue a Section 8 report form to advise NIC&EO of any change to the status of a decision using the following

  • ‘Decision Made’
  • ‘Decision Amended’
  • ‘Decision Erroneous’
  • ‘Appeal Received’
  • ‘Appeal Settled’
  • ‘Appeal Withdrawn’
  • ‘Appeal to Tribunal’
  •  ‘Tribunal’s Revised Decision’
  • ‘Tribunal’s Confirmed Decision’

where appropriate.