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HMRC internal manual

Employment Status Manual

Introduction: advice for external customers

General advice

External customers seeking general advice about IR35 should initially refer to the IR35 guides on

The Employment Status Indicator (ESI) cannot be used when considering IR35 cases.

Specific advice

For more specific advice about IR35, external customers can contact the IR35 Customer Service Unit/Helpline.

The Unit provides support on all aspects of IR35 including the contract review service. Provided the relevant contracts are available, they will provide an opinion about whether individual engagements are subject to IR35 legislation. Their contact details are:

IR35 Customer Service Unit
Ground Floor North
Princess House
Cliftonville Road

Telephone: 0300 200 3885 (open 8.30 a.m. to 4.30 p.m. Monday to Friday). Fax: 03000 527450

The Unit accepts e-mails from external customers at However customers must be advised that HMRC cannot guarantee the security of e-mails sent over the internet and they should therefore avoid sending e-mails which contain detailed personal or sensitive information.