An opinion should always be provided in writing and should cover
both the NICs and tax aspects of the case. The opinion should be
drafted in standard format as set out in
ESM0109 or
ESM0110 below.
When giving an opinion you should take into account all of
the facts available to you. Careful handling of the case and clear
explanations will save work by reducing the potential for
disagreements and complaints.
There may be circumstances where the employment status query
relates solely to either the NICs position only or the tax position
only and there is no dispute about the other treatment. This might
arise where, for example, the tax position is accepted but there is
a dispute over whether specific NICs regulations apply (see
ESM0122). In these circumstances you
should limit your written opinion to the specific aspect under
consideration.
Opinions, which take account of all the relevant facts and
law and have been carefully considered, should not normally differ
from any subsequent formal action used to resolve a dispute. To
avoid any such differences, where there is doubt about a case and
it seems likely that the matter will go to appeal it may be worth
checking with the Status Inspector before giving an opinion.
See
ESM0112 with regard to requests for
advice on written contracts.
