ESM0140 - When and how to seek advice from IPD Technical (Status Team)
Advice and Submissions to the IPD Technical Status Team
IPD Status Technical Team has responsibility for providing technical advice on status, Check Employment Status for Tax tool (CEST), agency legislation, IR35, and Managed Service Company (“MSC”) issues.
It is important that before issuing formal assessments/ appealable decisions you send the following types of cases to the IPD Status Technical Team following your local referral process
- any case where HMRC is contending for self-employment - preliminary fact finding should proceed as normal, see ESM0502.
- where local processes have been exhausted and further advice is required
Before you make a formal submission, you need to establish all the relevant facts about the issue. A fact is something that is known or proved to be true.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
General enquiries
For wider issues the IPD Technical Team pages offer further advice and contact information.