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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: status: role of the caseworker

During the course of a compliance check the status of a worker or a group of workers may be doubtful and must be investigated.

You will:

  • identify where status is in doubt
  • remain the case owner and principal point of contact for the engager, worker(s) and agent
  • establish the facts of the engagement by conducting meetings with an appropriate person representing the engager who has knowledge of the terms and conditions of the engagement (COG907540)
  • establish why the engager thought the worker(s) could be treated as self-employed (COG907640)
  • establish or corroborate the facts of the engagement by conducting meetings with the worker or a sample of the workers (COG907550)
  • tailor questions asked to the circumstances of the particular case and ask relevant follow up questions
  • not be drawn on giving an opinion of the worker’s status to the engager, worker or their representatives
  • use the ESI tool to provide an opinion (COG907520)
  • issue notes of meetings without delay (COG905295)
  • resolve any conflicts in the information provided by the engager and worker(s)
  • where ESI has produced an opinion, issue a clear opinion letter based on ESM0109 / ESM0110 together with the list of questions and answers generated by ESI
  • where an opinion has not been provided by the ESI, form an opinion and draft a detailed opinion letter (ESM0109 / ESM0110) for consideration by

    • Specialist Employer Compliance (SEC)
    • the Status Inspector (LBS)
  • issue a computation of liability and seek retrospective recovery (COG907620)
  • in order to resolve the more complex or contentious cases (COG907600), seek technical support from

    • SEC
    • the Status Inspector (LBS).