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HMRC internal manual

Employment Status Manual

Procedural aspects of status cases: advice/liaison on status issues

All staff should seek advice from their Status Inspector where status is an issue.

Where either a Regulation 80 determination or formal NICs decision may be required (see ESM0119 below), all cases should be referred to the appropriate Status Inspector. This ensures that the office with the specialist status staff can consider the case in full and advise on how to proceed.

Where the Status Inspector requires further advice, they should in the first instance contact the PTCPP Technical Helpline and then if appropriate the case should be submitted to PTCPP (Technical) Newcastle, via the SEC Technical team, in accordance with current guidance at ESM0125.