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HMRC internal manual

Employment Status Manual

Procedural aspects of status cases: complaints about competitors getting better treatment

Complaints are sometimes received that an employer is being obliged to operate PAYE and deduct NICs but similar action is not being taken against business competitors. These complaints often arise in the case of agencies.

If such complaints are made, obtain details about apparent failures by competitors and advise the appropriate risk team - (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . Assure the informant that the source of the information will not be divulged. Make clear, however, that no details of the results of any action taken by the Revenue can be disclosed to the person making the complaint.