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HMRC internal manual

Compliance Operational Guidance

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

The Employment Status & Intermediaries (ES&I)

  • provide support on employer related matters (COG907050) to all teams within Local Compliance and
  • provide customer service advice on

    • status - COG907260
    • pre and post transaction rulings - COG907320
    • employment income packaging - COG907320

The ES&I will also undertake other employer related work within Local Compliance. It will

  • undertake all work on PAYE Settlement Agreements (PSA’s) - COG907200
  • issue Regulation 80 Determinations and Section 8 Decisions from a central team - COG907210
  • issue status opinions where an informal or Employment Status Indicator (ESI) opinion has been disputed - COG907220
  • undertake employer related Broader Coverage work - COG907240

Where a Customer Relationship Manager or LB Tax Specialist has been appointed all work relating to that employer is dealt with by the

  • Large Business (LB), or
  • ES&I after consultation for L & C employers.

See COG907180 where expatriate issues are involved.

The ES&I are located in the Individual Customer Group but will provide support, and undertake work, relating to all Local Compliance employers regardless of which Customer Group they fall in. They will not undertake work in respect of LB employers.

The guidance in this chapter is for use by

  • Employment Status & Intermediaries
  • Local Compliance staff to understand the role of the ES&I and
  • LB staff dealing with PSAs
  • PT International staff dealing with PSAs.

ES&I staff will also need to refer to the following guidance manuals

  • Employment Income Manual (EIM)
  • National Insurance Manual (NIM)
  • Employment Status Manual (ESM)
  • PSA Manual (PSA)
  • Non Statutory Business Guidance (NBCG)
  • Decisions and Appeals for National Insurance and Statutory Payments (DANSP)
  • Appeals Reviews and Tribunals Guidance (ARTG)