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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: Employment Status & Intermediaries (ES&I): roles and responsibilities

SO Manager ( {#IDARL1HF}ES&I) {#}

The Senior Manager (ES&I) will

  • undertake all Senior Manager duties which will include
  • sharing of good practice and knowledge to ensure that there is consistency across the ES&I and nationally
  • identification of and resolution of any learning needs within Local Compliance and other directorates - COG907070 
  • making sure that arrangements are in place with Local Compliance and other directorates for appropriate cases to be referred to the ES&I
  • making sure that cases are registered and dealt with within the required time scales - COG907230 
  • making sure a robust QA/QC is in place
  • making progress reports as required
  • providing advice and guidance on aspects of the more complex cases
  • overseeing the most high profile and sensitive case.
  • making sure that a clear escalation route is established where additional technical support is required including where Grade 7 or Grade 6 authority or assistance is required.

The Senior Manager will also oversee all dispensation, PSA and Regulation 80/Section 8 work. They will be responsible for making sure

  • the overall operation of the dispensation and PSA process
  • that the dispensation review process is carried out
  • Customer Managers (Large & Complex employers only) have been consulted where one has been appointed, along with all other appropriate stakeholders.

Employer Technical (HO)

The ER Technical (HO) will

  • provide guidance on technical issues referred by other teams within Local Compliance
  • provide technical advice to LC on dispensation and PSA matters and advise on the treatment of dispensation and PSA items
  • make sure the validity of Regulation 80 Determinations/Section 8 Decisions
  • attend meetings where technical support is needed
  • liaise with PAYE, SA & NICS (PSN) where issues are

    • complex
    • impact across an employment sector

to make sure Departmental consistency

Status Inspector

The SI will

  • provide advice on complex status issues referred by Local Compliance
  • provide a status opinion in cases where an informal or Employments Status Indicator (ESI) opinion has been disputed
  • provide customer service advice on status matters where the Employer Support Officer (ESO) is unable to do so.

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Employer Support Officer

The ESO will undertake

  • Dispensation work
  • PSA work
  • Broader Coverage work
  • Reg 80/section 8 work
  • provide advice on more straightforward status issues referred by Local Compliance
  • provide customer service advice on more straightforward status matters where ESI can be used to arrive at an opinion
  • Provide assistance to the EC Technical (HO) in providing support on technical issues referred by other teams within local compliance.

AA/AO Support

Will provide general support to the team

All status work arising from compliance activity must be carried out following the guidance at COG907500 onwards.

Large Business - LB

LB will follow a slightly different route for technical referrals due to the role of the Customer Relationship Manager (CRM), who oversee all tax streams and determine the level and nature of compliance activity.

Tax Specialist

The Tax Specialist will be responsible for a number of businesses in the long term and will work with them to identify the risks to the correct collection of PAYE, NIC and CIS. They will work with the CRM’s and tax specialists for other regimes to prioritise the risks across all the taxes and to determine the best methods of tackling the highest risks.

They will act as the primary point of contact between the businesses (as employers) and HMRC for all EC related issues. They will carry out interventions to tackle those risks, calling on the services of specialists within the LB EC tax specialist community, such as status inspector, as required. Where appropriate they will liaise with Audit Service or other specialists to take on work to identify or to tackle risks. They will also be responsible for day to day enquiries and ongoing customer support.

Dispensation / PSA Team (DPT)

The DPT is responsible for administering and processing dispensations and PAYE Settlement Agreements (PSA’s) for all LB businesses. They will monitor applications and seek to identify trends, with the aim of making sure consistency and equality of treatment. They will be responsible for making the final decisions on all dispensation / PSA issues.

The DPT will also have oversight of all Regulation 80 Determinations and Section 8 Notices and Decisions, making sure technical correctness and accuracy.

Employment Issues Manager in the Strategic Response Unit

The EIM will provide additional advice in respect of non routine technical issues, which the Tax Specialist is unable to resolve themselves or with the assistance of their managers. These will include issues where there are new or unusual risks, innovative tax planning, or where there is an impasse and further progress cannot be made without technical input.

All formal submissions from the Tax Specialist (O or HO) must have the authorisation of their SO.

The SRU will also be informed or risks arising within sectors, in order that overall risk and regime integrity can be considered.

Status Inspector (LB)

The SI will

  • provide advice on complex status issues
  • provide a status opinion in cases where an informal or ESI opinion has been disputed
  • provide customer service advice on status matters where the Tax Specialist (TS) is unable to do so.

High Net Worth Unit (HNWU)

Technical referrals within HNWU which cannot be resolved within the Expatriate Teams should be directed to the HNWU National Technicians Team with responsibility for employment related issues.

Where there are unusual issues that impact across an employment sector and consistent treatment is needed, a referral via the appropriate manager should be made to PAYE, SA & NIC (PSN).