beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Status Manual

Opinions on contracts: model letters

You will need to issue a written opinion once you have considered the information provided. Specimen letters can be found at ESM8495 and ESM8500 on which you can base your reply. If using these letters it is important to adapt them with regard to the particular case that you are dealing with.