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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: advice/liaison on status issues

ESM0118 | Procedural aspects of status cases: advice/liaison on status issues

From HM Revenue & Customs · Employment Status Manual

All staff should seek advice from their Status Inspector where status is an issue.

Where either a Regulation 80 determination or formal NICs decision may be required (see ESM0119 below), all cases should be referred to the appropriate Status Inspector. This ensures that the office with the specialist status staff can consider the case in full and advise on how to proceed.

Where the Status Inspector requires further advice, they should in the first instance contact the IPD Technical Team Helpline and then if appropriate the case should be submitted to IPD Status Technical Team , via the SEC Technical team, in accordance with current guidance at ESM0125.

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