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.