This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Operational Guidance

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

As part of their support to Local Compliance, Employment Status & Intermediaries (ES&I) will be available to support the Appeals and Review Unit in reviewing and litigating cases before the First Tier and Upper Tribunals where their expertise on technical issues surrounding employers is required to

  • assist in preparing cases
  • attend as a witness or to provide technical support.