ECH10130 - Employer Support Team - Customer Service - Status - Background
Status opinions are given by HMRC as part of its customer
service role. Code of Practice (COP) 10 outlines the information
required before an opinion can be given. ‘Customer
service’ relies on the co-operation of the individual and any
information provided is done so voluntarily.
A Status Opinion provided to an engager (or their
representative) following the provision of full and accurate facts
is a binding decision by HMRC, and engagers who fail to follow the
opinion may be subject to compliance intervention. Similarly
engagers are entitled to rely on the ESI opinion as binding on HMRC
where full and accurate facts have been provided.
A Status View provided to a worker cannot be implemented by
the worker. Where it is brought to the attention of the engager by
the worker and they fail to implement the View or to contact HMRC
for clarification they may be subject to a compliance intervention.
The
Employment Status Indicator (ESI) is
HMRC’s tool to help determine employment status, and gives
our customers access to consistent advice on status.
Initial Point of Contact
The initial point of contact for a Customer Service status
enquiry is via the Department Customer Contact Strategy.
Any customer contacting an Employer Support team regarding
status should be dealt with as follows.
- If a customer requires information on the ESI tool or wishes to
check their status online they should be directed to the HMRC
website. The internet will give a status view
not a status opinion.
- If the customer does not have internet access and works within
the Construction Industry Scheme they should be referred to the New
CIS Helpline (Tel: 0845 366 7899)
- If the customer does not have internet access, does not work within the Construction Industry or works within the Construction Industry scheme and does not want to speak to the CIS helpline by phone they should be treated as a customer service enquiry and dealt with by the EST using the guidance at ECH10140 & ECH10145.
