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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: status: previous ruling given

Where an engager tells you that

  • a worker’s status has previously been the subject of an in-depth investigation either by HM Revenue & Customs (or the Inland Revenue prior to 18 April 2005 or the Contributions Agency prior to 1 April 1999) and
  • the decision or ruling given was self-employed.

You should

  • not challenge any written decision or ruling
  • obtain a copy of the decision or ruling or any other documentation then
  • report the facts to

    • Employment Status & Intermediaries (ES&I)
    • the Status Inspector (LBS).

See also COG907630.