ECH10005 - Employer Support Team: Introduction

The Employer Support Team (EST) will

• provide support on employer related matters ( ECH10020) to all teams within Local Compliance and
• provide customer service advice on
• status – ECH10130
• pre and post transaction rulings – ECH10160 and
• employment income packaging – ECH10160

The EST will also undertake other employer related work within Local Compliance. It will

• issue all Dispensations – ECH10035
• undertake all work on PAYE Settlement Agreements (PSAs) – ECH10100
• issue Regulation 80 Determinations and Section 8 Decisions – ECH10105
• issue status opinions where an informal or Employment Status Indicator (ESI) opinion has been disputed – ECH10110
• undertake employer related Broader Coverage work – ECH10120

Where a Customer Relationship Manager or LBS Tax Specialist has been appointed all work relating to that employer is dealt with by the Large Business Service (LBS). See ECH10090 where expatriate issues are involved.

The ESTs are located in the Individuals Customer Group but will provide support, and undertake work, relating to all Local Compliance employers regardless of which Customer Group they fall in. They will not undertake work in respect of LBS employers.

The guidance in this chapter is for use by

• Employer Support Teams
• Local Compliance staff to understand the role of the EST and
• LBS staff dealing with Dispensations or PSAs.
• CPTT – Expatriate Teams dealing with Dispensations or PSAs.

EST staff will also need to refer to the following guidance manuals

• Employment Income Manual (EIM)
• National Insurance Manual (NIM)
• Employment Status Manual (ESM)
• PSA Manual (PSA)
• Decisions and Appeals Guide
• Appeals Manual