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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: status: referral to Employment Status & Intermediaries (ES&I)

When making a referral to ES&I you should (also see COG904550)

  • prepare a submission to include

    • details of what the engager said happens in practice
    • details of what the worker said happens in practice (where the worker has been interviewed)
    • details of any technical points which either party put forward
    • details of any agreed terms and conditions
    • the amounts considered to be at stake, a reasonable estimate will suffice
    • the degree to which the engager’s position appears to be influenced by the sums involved for earlier years.
  • also take into consideration other ongoing aspects of a compliance check and attach to the submission

    • copies of any written contract or other documentation
    • copies of notes of meeting
    • copies of any opinion letters
    • ESI screen prints where ESI has been used.

ES&I will then consider the facts of the case and provide advice and guidance on how to proceed.

You should

  • continue to work any other outstanding points from the case.