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 HMRC바카라 사이트™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.