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HMRC internal manual

Employment Status Manual

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HM Revenue & Customs
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Formal S.8 decisions: employer compliance reviews and requests for formal decisions - the wording of the decision

Where the section 8 decision is that there are no engagements within the legislation, you should use the wording set out at ESM3298.

Where you have to make a formal section 8 decision that a particular engagement is 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 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).

[NB. It will be necessary to repeat this wording for each separate engagement in the year.]

  • That …………. (name of intermediary) is treated as liable to pay primary and secondary Class 1 contributions in respect of the worker’s attributable earnings from that engagement/those engagements.
  • The amount that ……………(name of intermediary) is liable to pay in respect of those attributable earnings of (£…………….) is (£………)”[i] enter 6/4/xxxx or the date of the start of the engagement if later.

[ii] enter 5/4/xxxx or, if earlier, 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”