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