Chapter DANSP15200

CourtHM Revenue & Customs
Record NumberDANSP15200
Published date15 April 2016

Section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (The Transfer Act) and Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671) (the Order) provide for HMRC officers to decide:

  • whether a person is or was an earner and, if so, the category of earners in which he is or was to be included - section 8(1)(a) of the Transfer Act and article 7(1)(a) of the Order, see DANSP15300 for more information
  • whether a person is or was in employed earner’s employment for the purposes of any claim for industrial injuries - section 8(1)(b) of the Transfer Act and article 7(1)(b) of the Order, see DANSP15300 for more information
  • whether a person is or was liable to pay contributions of any particular class and, if so, the amount of that liability - section 8(1)(c) of the Transfer Act and article 7(1)(c) of the Order, see DANSP15600 for more information
  • whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and if so the amount that can be paid - section 8(1)(d) of the Transfer Act and article 7(1)(d) of the Order, see DANSP16500 for more information
  • whether contributions of a particular class have been paid in respect of any period - section 8(1)(e) of the Transfer Act and article 7(1)(e) of the Order, see DANSP17000 for more information
  • whether a person is or was entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014, and if so, the amount the person is or was entitled to deduct – section 8(1)(ea) of the Transfer Act and article 7(1)(ea) of the Order, see DANSP07550 and DANSP25975 for more information
  • whether a person is or was entitled to a repayment under section 4 of the national Insurance Contributions Act 2014, and if so, the amount the person is or was entitled to, see DANSP07550 and DANSP25975 for more information
  • any issue arising as to, or in connection with, entitlement to statutory sick pay, statutory maternity pay, statutory paternity pay or statutory adoption pay - section 8(1)(f) of the Transfer Act and article 7(1)(f) of the Order, see DANSP19000 for more information
  • any other issue that falls to be made under Parts 11 to 12ZB of the Social Security Contributions and Benefits Act 1992 (statutory payments - Great Britain), see DANSP19000 for more information
  • any other issue that falls to be made under Parts 11 to 12B of the Social Security...

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