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HMRC internal manual

Compliance Operational Guidance

Supporting guidance: employer compliance guidance by subject: liaison: Employment Status & Intermediaries (ES&I) - when to make a referral

When to refer to  {#IDAPWUCE}Employment Status & Intermediaries (ES&I)

ES&I will target status and employment intermediaries risks to allow HMRC to better focus resources and expertise to ensure these issues are effectively tackled.

All status and intermediary work outside of Large Business, Fraud & Evasion and Labour Market teams will be worked within ES&I.

Referral to ES&I will be appropriate where, during the course of a compliance check, you identify status or intermediaries risks, including IR35.

You must follow the status referral guidance and complete the referral stencil with as much detail as possible.  ES&I will confirm whether they intend to pursue the status risk by one to one or one to many activity. 

If the status risk is taken forward for one to one activity you will be advised to:

  • update Caseflow
  • add the status risk
  • re-assign the status risk to a nominated workbasket.

Where status is the only risk the whole case can be transferred to the nominated workbasket.

If the risk is taken forward for one to many activity you will be advised to:

  • update Caseflow
  • close a risk if one has been set up.

IR35 risks will be considered and pursued separately from the EC review.