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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - general

In order to meet HMRC customer service commitments Employment Status & Intermediaries (ES&I) will provide guidance to customers in respect of complex issues. These will cover requests in prescribed areas such as

  • status
  • pre and post transaction requests COG907320 
  • employment income packaging

and will be covered by Code of Practice 10.

As a result of guidance given the ES&I may advise the customer to

  • make adjustments to current year process affecting Full Payment Submissions or P11Db (Class 1A return)
  • recover duty relating to closed tax years.

ES&I must

  • record all cases on STEM status / ECTHO MIS
  • record any such compliance revenue as an Employer Amendment ECSM02020 outlines how an employer amendment should be recorded on ECS and
  • follow case closure procedures set out in COG915510 onwards
  • consider whether a broader coverage entry should be made.