ESM0100 - Procedural aspects of status work: table of contents
This section is intended to provide guidance about procedures and practices that should be applied in working status cases.
Overview |
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Departmental structure |
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Support for local offices |
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Requests for general advice |
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Extent of review |
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Written decisions and opinions |
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What to do when you have formed an opinion |
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Written opinions |
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Written opinion - standard format letter 1 |
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Written opinion - standard format letter 2 |
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Binding nature of opinions in writing |
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Providing advice |
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Liabilities pending an agreement |
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SA enquiries and status reviews |
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Telephone enquiries |
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Settling cases |
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Where there is agreement |
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Advice/liaison on status reviews |
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Procedural aspects of status cases: formal procedures in disputed cases - general |
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Formal procedures in disputed cases - use of Reg. 72 Condition A (Tax) |
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Formal procedures in disputed cases - Reg. 86 (NICs) |
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Differences between tax and NICs - special NICs rules |
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Differences between tax and NICs - special tax rules |
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Other situations where no uniformity |
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Submissions to PAYE, SA & NIC (Technical) |
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Complaints about competitors getting better treatment |
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Follow-up action |
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General letters to customers about chargeability as Trading Income |
