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HMRC internal manual

Employment Status Manual

Procedural aspects of status cases: follow-up action

It is essential that Status Inspectors keep a record of all cases on which they have given an opinion or formal decision.

The Status Inspector should review the record at suitable intervals to ensure that, for those cases where the opinion was that a contract of service existed, the employer has accounted for PAYE tax and Class 1 NICs and/or continues to do so.