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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Procedural aspects of status cases - submissions to PAYE, SA & NIC (Technical)

The following types of case should be submitted to PTCPP (Technical), via the SEC Technical Team - see ESM0103 - before issuing formal assessments/an appealable decision:

  • any case where HMRC is contending for self-employment - preliminary fact finding should proceed as normal.
  • Cases requiring referral following advice from the PTP&P Technical helpline - see ESM0103 

The submission should be prepared in accordance with the PTCPP (Technical) status submission template (Word 40KB) which must be approved by your Manager.