ESM0103 - Procedural aspects of status cases: support for local offices
PAYE SA & NICs (“PSN”) (Technical) has responsibility for providing technical advice on status, agency legislation,IR35 and Managed Service Company (“MSC”) issues to local offices.
In the first instance, you should try to resolve any problems locally, if necessary by reference to your Employer Support Team.
PSN also has a Technical helpline (This text has been withheld because of exemptions in the Freedom of Information Act 2000). Where issues cannot be resolved locally the Technical helpline will recommend escalating the issue to the PSN (Technical) team for further advice.
Responsibility for dealing with written submissions rests with the PSN (Technical) team as follows.
PSN (Technical) Newcastle |
All general status, agency, IR35 and MSC submissions |
Written submissions on status, agency, IR35 and MSC issues should be made on this basis, whether tax or NICs generated, and they should be prepared in accordance with the submission template [Link to template]. See ESM0125 for information on the type of case which should be submitted to PSN (Technical).
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
