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HMRC internal manual

Employment Status Manual

Procedural aspects of status cases: when and how to seek advice

In the first instance, you should try to resolve any problems in line with your local referral processes.

General enquiries

Where issues cannot be resolved locally, the IPD Technical Team Helpline will offer advice and tell you if you need to make a formal submission to IPD Status Technical Team. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)   IPD Technical Team

Formal Submissions

IPD Status Technical Team has responsibility for providing technical advice on status, Check Employment Status for Tax tool (CEST), agency legislation, IR35, and Managed Service Company (“MSC”) issues.

For information about the types of cases for which you should make a formal submission see ESM0125

You should follow your local referral processes when making a submission and always complete the technical team formal submission template. Submission template

Send you completed submission template to the IPD Status team mailbox

 

(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)

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