DMBM665866 - Enforcement action: county court proceedings: the defendant’s response to the claim: NIC liability disputed - order for a Section 8 decision - NIC Class 2
Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.
Prepare three copies of the order on plain paper.
Order for a Section 8 decision on NIC Class 2
Claim no XXnnnnnn
In the xxxxxxx County Court
between
Commissioners for Her Majesty’s Revenue and Customs
and
Name of Contributor
Order
Upon hearing a representative of the claimant
- It is ordered that the questions of whether [insert name of contributor], (National Insurance No. [insert NINO]) is liable to pay Class 2 NICs for the period(s) [insert periods] and if so the amount of such contributions, be referred under Section 117A(3) of the Social Security Administration Act 1992 to an officer of the 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 and,
- The proceedings be adjourned generally until such time as the decision under S117A(5) SSAA 1992 is known. The claimant then be at liberty to restore the proceedings.
District Judge ………………………………………………….
Dated this ……… day of …………… 20nn