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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: large business: submissions to Employment Status & Intermediaries (ES&I) - LC process only

Technical Support

Tax Specialists and managers in LC (Local Compliance) can get technical advice on employment issues and employment status from Employment Status & Intermediaries (ES&I) in I&PB. Employer Technical HOs provide technical support and Status Inspectors provide support on employment status matters.

The procedure is outlined in COG904550.

Dispensations and PAYE Settlement Agreements

Employment Status & Intermediaries (ES&I) in I&PB are responsible for issuing all PAYE Settlement Agreements (PSAs) in Local Compliance (LC).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  LC memo 30/09(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Non-Statutory Business Clearance

A non-statutory clearance is written confirmation of our view of the application of tax law to a specific transaction or event. All such requests are dealt with by Employment Status & Intermediaries (ES&I) in I&PB.

On some occasions particularly in CRM cases or sometimes in CC cases requests will be received locally. The procedure to follow is outlined at NBCG8920.

In CRM cases the referral should be clearly headed CRM CASE with the details of the CRM provided to enable the ES&I to liaise effectively with the CRM.