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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: national insurance contributions - section 8 decisions

National Insurance contributions may also be due on earnings but Regulation 80 only provides for recovery of tax.

Any National Insurance contributions disputes will require a decision under Section 8 of the Social Security Contributions (Transfer of Functions) Act 1999.

  • You should deal with any related NICs liability at the time the determination is considered and can include any liability by following the instructions at PAYE54095