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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 - more than one employee

Prepare three copies of the order on plain paper

Order for a Section 8 decision

Claim no XXnnnnnn

In the XXXXXXXXX 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 the persons named in the Schedule below were 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 the persons named in the Schedule below in respect of that employment be referred under section 117A(5) of the Social Security Administration Act 1992 to an officer of 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.

SCHEDULE referred to above:

Name National Insurance No Tax year(s)
     
A Contributor AB123456A  
B Contributor CD123456C  

District Judge

Dated this ……… day of …………… 20nn