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Official guidance
Employment Status Manual

ESM0100 · Procedural aspects of status work: table of contents

  • ESM0140 · When and how to seek advice from IPD Technical (Status Team)
  • ESM0141 · When and how to seek advice from Employment Status and Intermediaries (ES&I)
  • ESM0101 · Procedural aspects of status cases: overview
  • ESM0102 · Procedural aspects of status cases: Departmental structure
  • ESM0103 · Procedural aspects of status cases: when and how to seek advice
  • ESM0104 · Procedural aspects of status cases: general enquiries
  • ESM0105 · Procedural aspects of status cases: extent of review
  • ESM0106 · Procedural aspects of status cases: written decisions and opinions
  • ESM0107 · Procedural aspects of status cases: actual cases - what to do when you have formed an opinion
  • ESM0108 · Procedural aspects of status cases: written opinions
  • ESM0109 · Procedural aspects of status cases: written opinion - standard format letter 1
  • ESM0110 · Procedural aspects of status cases: written opinion - standard format letter 2
  • ESM0111 · Procedural aspects of status cases: binding nature of opinions in writing
  • ESM0113 · Procedural aspects of status cases: liabilities pending an agreement
  • ESM0114 · Procedural aspects of status cases: SA enquiries and status reviews
  • ESM0115 · Procedural aspects of status cases: telephone enquiries
  • ESM0116 · Procedural aspects of status cases: settling cases
  • ESM0117 · Procedural aspects of status cases: where there is agreement
  • ESM0118 · Procedural aspects of status cases: advice/liaison on status issues
  • ESM0119 · Procedural aspects of status cases: formal procedure in disputed cases - general
  • ESM0120 · Procedural aspects of status cases: formal procedure in disputed cases - use of Regulation 72 Condition A SI 2003 No. 2682
  • ESM0121 · Procedural aspects of status cases: formal procedure in disputed cases - Regulation 86 of the SS (Contributions) Regulations 2001 (SI 2001 No. 1004)
  • ESM0122 · Procedural aspects of status cases: differences between tax and NICs
  • ESM0123 · Procedural aspects of status cases: differences between tax and NICs
  • ESM0124 · Procedural aspects of status cases: differences between tax and NICs
  • ESM0125 · Procedural aspects of status cases - submissions to IPD Status Technical Team
  • ESM0126 · Procedural aspects of status cases: complaints about competitors getting better treatment
  • ESM0128 · Procedural aspects of status cases: follow-up action
  • ESM0129 · Procedural aspects of status cases: general letters to individuals about chargeability as trading income
  1. Procedural aspects of status work: table of contents
  2. Procedural aspects of status cases: when and how to seek advice

ESM0103 | Procedural aspects of status cases: when and how to seek advice

From HM Revenue & Customs · Employment Status Manual

In the first instance, you should try to resolve any problems in line with your local referral processes.

General enquiries

Where issues cannot be resolved locally, the IPD Technical Team Helpline will offer advice and tell you if you need to make a formal submission to IPD Status Technical Team. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) IPD Technical Team

Formal Submissions

IPD Status Technical Team has responsibility for providing technical advice on status, Check Employment Status for Tax tool (CEST), agency legislation, IR35, and Managed Service Company (“MSC”) issues.

For information about the types of cases for which you should make a formal submission see ESM0125

You should follow your local referral processes when making a submission and always complete the technical team formal submission template. Submission template

Send you completed submission template to the IPD Status team mailbox

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

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

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

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

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