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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
Updated
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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)

Referral to the ES&I will be appropriate where during the course of a compliance check

  • a technical issue arises and guidance

    • is not readily accessible in existing internal publications
    • cannot be supplied within the team.

The nature of referral may vary dependent upon the experience of individual teams.

Mandatory referrals should be made to the ES&I where:

  • an informal or ESI Status opinion has been disputed (although there may well have been earlier contact with the Status Inspector or Status Support Officer) (COG907600)
  • the customer disputes the liability on a technical Employment Income issue which is likely to result in formal assessment
  • submissions to PSN are required.

All referrals must be sent to the ES&I (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and sent via the centralised mailbox(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

All referrals sent to the ES&I for advice remain the responsibility of the team sending the case who must:

  • keep the customer informed of progress and any worker who may be a potential witness at an appeal hearing.
  • keep the case registered on their official recording system.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)