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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): LB cases - referrals

LB employers can be recognised on ECS by a check in the LECO box on the screen. All employer enquiries including status and PSAs relating to these employers must be referred to the appropriate LB Employment Tax Specialist.

On receipt of each referral ES&I should determine whether an employer is within the LB population and if so to obtain the name and contact details of the relevant EC Tax Specialist. ES&I should then make direct contact with the Tax Specialist before making a referral (Word 36kb) attaching any relevant papers. This should be done by accessing the Large Business site via the Intranet Main A-Z index and selecting ‘Useful Contacts’ - ‘Customer Relationship Managers’.

Note: It will be necessary to establish the name of the Group Parent Company.

In the event that it is not possible to establish the Group Parent and therefore the name of the Tax Specialist, contact should be made with one of the LB National Support Team Members, who will direct you to the Tax Specialist. To find NST area contacts access the Large Business site via the Intranet Main A-Z index and click on ‘Business Areas/Change Programme/National Support/National Support Business Structure’.

The Tax Specialist will keep the CRM and other appropriate stakeholders informed at all stages.

  • LB will record details of PSAs and on
  • ECS
  • LB CORE system
  • EBS