DANSP31610 | Notices of decision: wording of National Insurance contributions liability decisions: when employees cannot be individually identified

DANSP41200 explains the circumstances in which a section 8 decision should be issued for outstanding NICs liabilities when employees cannot be individually identified.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Example of wording of a liability in a section 8 decision when employees cannot be individually identified

‘My decision is that:

Company S Ltd is liable to pay primary and secondary Class 1 contributions for the period from 6 April 2018 to 5 April 2021.

The amount Company S Ltd is liable to pay is £41,554.20.

The amount Company S Ltd has paid is £0.00.’