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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Decision types: Employment status decisions: Statutory payments dispute

Where an employment status question arises from a statutory payments’ dispute between an engager and a worker, after a thorough investigation to gather all the facts to form an opinion about the employment status, refer the case, together with all the facts and your opinion to

Complaints and Statutory Payments Team,
National Insurance Contributions Office
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Do not make a decision about the employment status. SPD11610 sets out the procedures that will be followed by the National Insurance Contributions Office’s Complaints, Appeals and Statutory Payments Team after the employment status investigation is completed.

For more information about

  • employment status decisions see DANSP30000
  • conducting employment status investigations see ESM0500.