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HMRC internal manual

Employment Status Manual

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HM Revenue & Customs
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Procedural aspects of status cases: support for local offices

PTCPP (Technical) has responsibility for providing technical advice on status, agency legislation, IR35, and Managed Service Company (“MSC”) issues to local offices.

In the first instance, you should try to resolve any problems locally, if necessary by reference to your Specialist Employer Compliance (SEC) team.

PTCPP also has a Technical helpline (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . Where issues cannot be resolved locally, the Technical helpline will recommend escalating the issue to the PTCPP (Technical) team for further advice.

Responsibility for dealing with written submissions rests with the PTCPP (Technical) team as follows.

PTCPP (Technical) Newcastle
 
All general status, agency, IR35, and MSC submissions.

Written submissions on status, agency, IR35, and MSC issues should be made on this basis, whether tax or NICs generated, and they should be prepared in accordance with the submission template (Word 40KB). See ESM0125 for information on the type of case which should be submitted to PTCPP (Technical). Cases should be submitted to PTCPP (Technical) via the SEC Technical team.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)