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HMRC internal manual

Debt Management and Banking Manual

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 (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
B Contributor QQ 78 90 12B  

 

 

District Judge

 

 

Dated this ……… day of …………… 20nn