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Official guidance
Compliance Operational Guidance

COG907000 · Supporting guidance: employer compliance guidance by subject: Employment Status & Intermediaries (ES&I)

  • COG907010 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): introduction
  • COG907020 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): roles and responsibilities
  • COG907030 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): LB cases - referrals
  • COG907040 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): management information
  • COG907050 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): when advice will be provided to local compliance
  • COG907060 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dealing with request for advice from local compliance
  • COG907070 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): improving technical knowledge
  • COG907090 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - authority - pre 6 April 2016
  • COG907120 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - what can and cannot be included - pre 6 April 2016
  • COG907130 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - wording of dispensations and dispensations letters - pre 6 April 2016
  • COG907150 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries: dispensations - reviewing dispensations - pre 6 April 2016
  • COG907160 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - revoking dispensations
  • COG907170 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - recording information - pre 6 April 2016
  • COG907180 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - other teams - pre 6 April 2016
  • COG907190 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - group of companies - pre 6 April 2016
  • COG907200 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): PAYE settlement agreements (PSA)
  • COG907210 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): regulation 80 determinations and section 8 decisions
  • COG907220 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): status - local compliance
  • COG907230 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): tax tribunals hearings
  • COG907240 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): broader coverage
  • COG907250 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - general
  • COG907280 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - enquiry from the engager
  • COG907290 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - enquiry from the worker
  • COG907295 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service -status - HumInt
  • COG907300 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - section 8 decisions
  • COG907310 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - referrals to RIS
  • COG907320 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - pre and post transaction rulings and employment income packages
  • COG907260 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - background
  • COG907270 · Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - referrals to ES&I
  1. Supporting guidance: employer compliance guidance by subject: Employment Status & Intermediaries (ES&I): contents
  2. Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): regulation 80 determinations and section 8 decisions

COG907210 | Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): regulation 80 determinations and section 8 decisions

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has moved to the Customer Compliance Guidance Hub.

To access the guidance, please go to the Hub and select your business area. You’ll find the guidance you need in the Employer Duties tile. Select the background information tab and then Compliance operational guidance from the drop-down tab. This page is included in ‘Employment Status & Intermediaries’.

For help accessing and navigating the Hub, please see our e-learning product on Kallidus: 0018424 ‘How to access and use guidance’.

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