ECH22092 - Regulation 80 Determinations: Section 8 Decisions: Background

Where during the course of an EC case there is a dispute between HMRC and the Employer/ Engager ECH22090 advises when to consider a Regulation 80 Determination for PAYE failures or disputes and ECH22091 advises when to consider a Section 8 Decision for NIC disputes.

Note: Whereas a Regulation 80 Determination protects HMRCs claim to the PAYE due/disputed this is not the case with a Section 8 Decision. This only provides the Employer/Engager the right to appeal the decision. You must also consider protecting HMRCs claim to the NIC by issuing a Protective Claim preceded by the appropriate warning letter (ECH22131).

Action by Caseworker

ECH22093 explains the process that should be followed by the caseworker.

Action by Caseworkers Manager

The Manager will approve the issue of such Determinations/Decisions on a case by case basis and will ensure full consideration is given to Regulation 72(3) ( ECH22100). The Manager will also provide support if the Employer/Engager appeals the Determination(s) and or Decision(s) (see ECH22095).

Where the Employer disputes the liability on a technical employment income issue, which has not previously been considered by the EST, a mandatory referral to EST is required ECH6045.

Action by EST

ECH22093 explains the process that should be followed by EST.

Action by EST Manager

ECH10010 explains the role within this process that should be followed by the manager.

LBS

LBS Tax Specialists should refer to the LBS Employer Compliance Processes Paper for a full description of the process to be followed.

Appeals

Regulation 80 determinations “shall be due and payable 30 days after the assessment is made”. It follows that any appeal should be made within the same time scale therefore it will be necessary to monitor the progress of these cases closely to ensure the processes outlined in ECH22095, the Appeals Handbook and the Decisions and Appeals Guide (DAG) are adhered to.