DMBM665864 - Enforcement action: county court proceedings: the defendant’s response to the claim: NIC liability disputed - order for a Section 8 decision - more than one employee
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
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