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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Mandatory submissions to PAYE, SA & NIC: Employment status, IR35, agency workers and managed service companies

ESM0125 tells you when to make mandatory submissions to PSN about employment status, IR35 issues, agency workers or managed service companies. ESM0103 tells you how to make a submission.

Request for review or appeal

ESM0125 tells you to make a submission if there is an appeal to the Special Commissioners. This no longer applies. Where a taxpayer

  • elects for either an internal review, or
  • makes an appeal to the tribunal in a status or IR35 case,

and the case has not previously been subject to a formal written submission to PSN, send PSN a copy of the Cross Cutting Group (CCG) Appeals submission at the same time as the case is submitted to CCG Appeals. PSN will monitor all cases which potentially may be heard by the tribunal.