ESM8470 | Opinions on contracts: what to do where an opinion is disputed

Regulation 6(4) SI 2000 No. 727

Section 8(1)(m) Social Security Contributions (Transfer of Functions, etc) Act 1999

Regulation 80 Income Tax (PAYE) Regulations 2003

If an opinion is disputed you will need to review the case further. This is likely to involve:

• a review of any additional documentation (including any contracts between agency and client that have not already been seen)

• obtaining any further relevant facts from the worker, the intermediary, the client and the agency, as appropriate

See ESM8475 for the procedures for obtaining further information.

Having considered the additional information you may need to change your original opinion.

If your opinion remains unchanged and the worker and/or intermediary still does not agree with your opinion, you may be asked to make a section 8 NICs decision against which there is a right of appeal to the First Tier Tribunal. Guidance on the procedure for making a section 8 decision is given in ESM8480.

In the event of a dispute following an Employer Compliance Review consider the need for a tax determination under Regulation 80 of the Income Tax (PAYE) Regulations 2003. Follow the guidance in ESM0121 and ESM0122.