Introduction: advice for HMRC staff and the referral process
Technical guidance about the legislation at chapter 8 ITEPA 2003 can be found in this section of the Employment Status Manual. A new online service, ‘Check Employment Status for Tax’, has been developed which will provide HMRC’s view of the intermediaries legislation.
HMRC reserves the right to check and challenge any decisions produced by the service but will stand by the result given unless a compliance check finds the information provided is not accurate.
Customer Compliance staff should read the information relating to PSCs, accessed via the intranet, and refer appropriate cases to Employment Status and Intermediaries (ES&I) teams for investigation using the instructions in the Compliance Operational Guidance.
Information about all aspects of employment status and the intermediaries legislation can be obtained from the IR35 Helpline and Contract Review Service. They provide confidential advice to both internal and external customers and their telephone number is 0300 200 3885.
Large Business (LB)
LB have Theme Leads and Theme Specialists who can provide advice and guidance on status issues. Enquiries relating to intermediaries such as PSCs are usually a matter for ES&I. If a wider risk is identified then there may be a need for the investigation work to involve LB at an early stage. If so refer the matter to the LB Theme Lead who will liaise with the LB Customer Compliance Manager (CCM) and tax team. Use of the “LB Gateway” might be needed if the issue cuts across more than one business/CCM/sector.