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HMRC internal manual

Employment Status Manual

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HM Revenue & Customs
Updated
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Introduction: advice for HMRC staff and referral processes

Technical guidance about IR35 can be found in this section of the Employment Status Manual. The Employment Status Indicator (ESI) cannot be used when considering IR35 cases.

Local Compliance

Local Compliance should read the information relating to Personal Service Companies - accessed via the Local Compliance gateway, and refer any cases involving IR35 to Specialist Employer Compliance for investigation using the instructions in the Compliance Operational Guidance.

Information about all aspects of IR35 can be obtained from the IR35 Customer Service Unit/Helpline. They provide confidential advice to both internal and external customers and their telephone number is 0300 200 3885.

Large Business Service (LBS)

LBS has a Status Inspector who provides advice and guidance on status issues, including IR35. IR35 enquiries generally relate to intermediaries such as Personal Service Companies and are therefore usually a Local Compliance matter. However, if a wider risk is identified then there may be a need for the investigation work to involve LBS at an early stage. If so, and a review involving IR35 indicates that a worker would have been treated as an employee if engaged directly, refer the matter to the LBS Status Inspector who will liaise with the LBS Customer Relationship Manager (CRM) and tax team. Use of the “LBS Gateway” might be needed if the issue cuts across more than one business/CRM/sector.

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Further Information

(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) ESM3008(This content has been withheld because of exemptions in the Freedom of Information Act 2000)