ESM0125 - Procedural aspects of status cases - submissions to PAYE, SA & NIC (Technical)

Submit the following cases to PSN (Technical) - see ESM0103 - before issuing formal assessments/ an appealable decision:

• any case where HMRC is contending for self-employment - preliminary fact finding should proceed as normal.
• Cases requiring referral following PSN helpline contact - see ESM0103 

The submission should be prepared in accordance with the PSN (Technical) submission template which must be approved by your Compliance Manager.