ECH22093 - Regulation 80 Determinations: Section 8 Decisions: Process

ECH22092 explains the background as to when to consider the issue of a Regulation 80 Determination and/or a Section 8 Decision. The following explains the process to follow when issuing a Determination and or Decision.

Action by Caseworker

When the issue of a Determination/Decision is approved by the Manager ( ECH22092) as the most appropriate course of action the caseworker should

• issue a warning letter to the employer/engager
• consider any claims to Regulation 72(3) ( ECH22100) .
• consider whether the NIC should be protected ( ECH22131)
• consider whether formal penalty determinations should be raised at the same time ECH21135
• prepare a separate Regulation 80/Section 8 SEES template for each year
  
  
• • Note: a class or classes of employees/workers can be specified in the notice of determination (without naming the individuals), or
  • one or more named employee/worker can be specified in the notice, but a separate decision is needed for each named person to ensure confidentiality.
  • Do not use the term – various employees

• Seek HO authorisation on the templates
• prepare a SAFE stencil and pass to the EST SAFE nominee to issue ensuring full details as to who should receive a copy of the determination and/or decision is noted.

Action by EST SAFE nominee

When a request for the issue of a Regulation 80 Determination/Section 8 is received the SAFE nominee should

• check that the Determination includes
  
  
• • the caseworkers office location
  • the caseworkers PID
  • the case reference
  • the relevant legislation
  • the year of the Determination/Decision
  • employee names and NINOs where known
  • the amount on which deductions are chargeable
  • the appropriate rate of deductions

• print the Determination/Decision for issue
• enter on SAFE under the Regulation 80 category
• enter the case in the establishments folder
• issue the Determination/Decision, payslips and DAA2 (in appropriate cases)
• issue a copy of the Determination/Decision to the agent if appropriate
• issue a copy of the Decision to individually named employees/workers if appropriate
• note CSP – ESB Employer Maintenance that a Reg 80 (Reg 49) has been issued
• complete the SAFE stencil and return to the caseworker

When a request is received for the issue of a Protective Claim the SAFE nominee should

• check that the warning letter has been issued by the caseworker ECH22131
• check that the appropriate stencil has been completed ECH22131
• send the completed stencil to the appropriate section ECH22131
• enter the case in the establishments file
• complete the SAFE stencil and return to the caseworker

Further Action by Caseworker

Once the SAFE stencil is returned by the SAFE nominee the caseworker should

• ensure a copy of the Determination/Decision is held in the EC file
• b/f the case for any appeals
• if no appeal received consider formal penalties ( ECH21135) and close the case
• if appeal received follow the guidance at ( ECH22095)
• ensure any costs incurred in Protective Claim action are recovered from the Employer SCS98/05
• arrange to send details of NIC postings to NICO

Action by Manager

The manager should ensure the above processes are correctly followed in order to avoid any unnecessary problems. The manager should also support/guide the caseworker where an appeal is received.

LBS

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