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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - pre and post transaction rulings and employment income packages

Pre and Post Transaction Requests

Pre and Post transaction requests and advice on employment income packages may arise at any time.

Pre-Transaction Requests

Where a business customer seeks a clearance under our Code of Practice 10, you should refer to the guidance given in the Non-Statutory Business Clearance manual. Further advice can be found at NBCG2310.

Where advice is sort by a non-business customer the process outlined for post transaction requests should be followed

Post-Transaction Requests / Advice

Where a request is made, Employment Status & Intermediaries (ES&I) must pass any request which relates to a dedicated expatriate scheme to PT International, then

  • check ECS for

    • an LB flag or
    • current LC activity.

If the ECS check shows either in place forward the request to the appropriate team.

Where neither of the above applies, the case should be

  • registered, see COG907170, and
  • referred to the appropriate Employer Support officer or HO Technical.

The ESO or HO Technical will

  • undertake a detailed examination of the circumstances and
  • provide written guidance on correct treatment within 28 days of receipt.

Where that advice requires

  • PAYE / NIC to be accounted for by the employer in an open tax year or
  • Recovery of PAYE / NICs (open or closed years)

Normal recovery process must be followed.

Duty, interest and penalties must be recorded on

  • ECS as an employer amendment
  • Broader Coverage spreadsheet where defined criteria is met