ESM8005 - 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', see ESM11000 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

Customer Compliance staff should read the information relating to Personal Service Companies (PSCs), more information on understanding off-payroll working (IR35) can be found here and see ESM0100 for the appropriate referral processes when an enquiry relating to intermediaries such as PSCs are identified. If a wider risk or cross-tax is identified, ensure you follow the correct local procedures.