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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: NIC: class 1 NICs: NICO cases - liability disputed before enforcement

Where you receive an objection before enforcement proceedings have begun, check the papers and confirm whether a decision under Section 8 Social Security Contributions (Transfer of Functions, etc.) Act 1999 (ToFA) has been made (see DMBM525030).

Decision under Section 8 ToFA 1999 not made

If an employer disputes the liability before enforcement proceedings have begun and the objection relates to

  • whether a person for whom you are claiming contributions is (or was) an employed person, or
  • what contributions, if any, are payable

return the papers to the originating office and ask them to investigate and, if appropriate, make a decision under S8 ToFA. Ask that they return the case to you if it remains unpaid after the decision has been made and once it becomes final.

Section 8 ToFA decision already made

Where a S8 decision has already been made and an appeal has either been resolved or is out of time, S117A(2)(b) Social Security Administration Act 1992 (‘SSAA’) provides that the amount involved is conclusive for the purposes of Court proceedings. A certificate of debt following a S8 ToFA decision is therefore conclusive evidence of debt. You may proceed to enforcement, although before doing so refer the substance of the objection to the originating office using form NICO/110 so they can reply to the employer. The originating office will send a copy of their reply in appropriate cases.

Other objections

Refer any other objections to the originating office on form NICO/110.