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.
- 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.