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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 - submissions to IPD Status Technical Team

ESM0125 | Procedural aspects of status cases - submissions to IPD Status Technical Team

From HM Revenue & Customs · Employment Status Manual

It is important that before issuing formal assessments/ appealable decisions you send the following types of cases to the IPD Status Technical Team following your local referral process

  • any case where HMRC is contending for self-employment - preliminary fact finding should proceed as normal. ESM0502

  • cases requiring referral following advice from the IPD Technical helpline. ESM0103

Before you make a formal submission, you need to establish all the relevant facts about the issue. A fact is something that is known or proved to be true.

To help the status technical team get all the information they’ll need, you must complete and send the formal submission template. This must be approved by a Grade 7 or above. Formal submission template

Send you completes submission template to the Status Technical Team mailbox

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