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Where you receive an objection before enforcement proceedings have begun, check the papers and confirm whether a decision under Section 8 Social Security Contributions (Transfer of Functions, etc.) Act 1999 (ToFA) has been made (see DMBM525030).

Decision under Section 8 ToFA 1999 not made

If an employer disputes the liability before enforcement proceedings have begun and the objection relates to

• whether a person for whom you are claiming contributions is (or was) an employed person, or
• what contributions, if any, are payable

return the papers to the originating office and ask them to investigate and, if appropriate, make a decision under S8 ToFA. Ask that they return the case to you if it remains unpaid after the decision has been made and once it becomes final.

Section 8 ToFA decision already made

Where a S8 decision has already been made and an appeal has either been resolved or is out of time, S117A(2)(b) Social Security Administration Act 1992 (‘SSAA�) provides that the amount involved is conclusive for the purposes of Court proceedings. A certificate of debt following a S8 ToFA decision is therefore conclusive evidence of debt. You may proceed to enforcement, although before doing so refer the substance of the objection to the originating office using form NICO/110 so they can reply to the employer. The originating office will send a copy of their reply in appropriate cases.

Other objections

Refer any other objections to the originating office on form NICO/110.