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HMRC internal manual

Employment Status Manual

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Opinions on contracts: wording of Section 8 Decision (legislation does not apply)

Regulation 6(4) SI 2000 No. 727

Section 8(1)(m) Social Security Contributions (Transfer of Functions, etc) Act 1999Where you have to make a section 8 decision that a particular engagement is not covered by the legislation you should use the following format:

“That the circumstances of the arrangements between …………..(name of worker) and …………….(name of client) for the performance of services from …………..(date)[i] to ……………(date)[ii] are such that, had they taken the form of a contract between ……………(name of worker) and …………….(name of client), …………..(name of worker) would not be regarded for the purposes of Parts I to V of the Social Security(Contributions and Benefits) Act 1992 [$] as employed in employed earner’s employment by……………………(name of client).[i] enter 6/4/2000 or the date of the start of the engagement if later.

[ii] Enter 5/4/xxxx or, if earlier, the date of the decision or the date of cessation of the engagement

[$] In Northern Ireland use “Parts I to V of the Social Security (Contributions and Benefits) (Northern Ireland) Act 1992”