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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): when advice will be provided to local compliance

The ES&I will provide technical advice to Local Compliance on all employment related matters. Some examples of the areas in which the ES&I will provide help are

  • Status / IR35
  • Termination payments
  • Directors loan accounts
  • Entertaining
  • Employment Related Avoidance Schemes
  • Salary Sacrifice
  • Employer Funded Retirement Schemes (EFRBS)
  • Relocation expenses
  • Accommodation/Property
  • Pensions
  • Car schemes

    • Employee Car Ownership Schemes and
    • Fixed Profit Car Schemes
  • Residency
  • Employee Benefit Trusts (EBTs)
  • Family Benefit Trusts (FBT)
  • Business Benefit Trusts (BBT)
  • Offshore Trusts
  • Workplace Nurseries
  • Share Schemes
  • PAYE Settlement Agreements (PSAs)
  • Regulation 80 Determinations
  • Class 1, 1A, 1B, 2, 3, 4 NIC
  • NIC aggregation
  • NIC numbers and NIC accounts
  • NIC earnings Periods
  • Benefits involved casework
  • NIC allocation
  • International NI issues including EEC legislation and reciprocal agreements
  • Specialist NIC areas e.g. Oil and Gas, Marine Industries
  • Section 8 Notices
  • NICs and Statutory payments decisions
  • Statutory Payments.

The Manager in the Customer Group making the referral is responsible for making sure that referrals made to the ES&I are complete and necessary (COG904550).