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HMRC internal manual

Employment Status Manual

Employer compliance reviews and requests for formal Section 8 Decisions: Employer Compliance requests for formal decisions

Section 8(1)(a) and (c) Social Security Contributions (Transfer of Functions, etc) Act 1999

In addition to the making of formal decisions in an in-year situation following a request for a customer service opinion on a particular engagement (see ESM3297 above), such decisions may have to be made in other circumstances. For example, an officer may need to make a formal decision in the course of an employer compliance review or an intermediary may request such a decision after the P35 filing date has passed. Formal decisions should not be made until all the relevant information has been obtained.

See ESM8285 below regarding the wording and format to use when making formal S.8 decisions in these circumstances.

In addition to making a formal decision, consideration needs to be given to the making of determination under Regulation 80 to recover the tax payable on the deemed payment. Follow the guidance at ESM0119 and ESM0120