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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: country court proceedings: the defendant’s response to the claim: NIC liability disputed - order for a Section 8 decision - one employee

Prepare three copies of the order on plain paper.

Order for a Section 8 decision

Claim no XXnnnnnn

In the XXXXXXXX County Court

between

Commissioners for Her Majesty’s Revenue and Customs

and

Name of Employer

Order
 

Upon hearing a representative of the claimant

It is ordered that the questions of whether [insert name of employee] (National Insurance No. [insert NINO]) was employed by [insert name of employer] in employed earner’s employment for the tax years [insert years] and, if so, what Class 1/1A contributions (if any) are payable by [insert name of employer] in respect of earnings paid to or for the benefit of [insert name of employee] in respect of that employment be referred under section 117A(5) of the Social Security Administration Act 1992 to an officer of the Commissioners for Her Majesty’s Revenue and Customs for a decision to be made under section 8 of the Social Security Contributions (Transfer of Functions, etc) Act 1999.

District Judge

Dated this ……… day of …………… 20nn