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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Procedural aspects of status cases: settling cases

Where the engager and worker agree with your opinion on status and the issue affects the past, you will need to consider how the case should be settled (see ESM0117). Any settlement should take account of both NICs and tax.

Where your opinion is disputed, you should seek advice from your Status Inspector before taking the matter any further (see ESM0119).