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HMRC internal manual

Employment Status Manual

Introduction: advice for external customers

General advice

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

A new online service has been developed which can provide confirmation of HMRC’s opinion on whether the intermediaries legislation will apply to a particular contract.

Specific advice

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

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

IR35 Customer Service Unit



Newcastle upon Tyne

NE98 1ZZ

Telephone: 03000 123 2326 (open 8.30 a.m. to 5.00 p.m. Monday to Thursday and 8.30 a.m. to 4.30 p.m. Friday). Fax: 03000 533 404

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.