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HMRC internal manual

Compliance Operational Guidance

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

The Employment Status & Intermediaries (ES&I) team will provide both technical and practical support to both internal and external customers that will include

  • status and IR35 enquiries
  • PAYE Settlement Agreements
  • issue of Regulation 80 determinations and Section 8 decisions
  • NIC workloads
  • technical Employment Income issues on the more complex areas, such as

    • termination payments
    • directors loan accounts
    • entertaining
    • salary sacrifice
    • FURBS
    • car schemes (including employee car ownership)
    • residency (see also COG904585 Personal Tax International Expatriates)
    • mariners (NIM29000 onwards)
    • employer related broader coverage work.

EC teams therefore need to establish the appropriate contact in Employment Status & Intermediaries (ES&I).

See COG904550 for details when a referral to the ES&I is appropriate.