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
- salary sacrifice
- 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.