ESM0105 - Procedural aspects of status cases: extent of review

Employment status queries can arise in a variety of different ways. For example

• an issue arising within an employer compliance review
• a review of forms CWF1
• a query raised by a worker or an engager, or
• information given on the Business Anti-Fraud Hotline.

The extent of your review will depend on the circumstances of each individual case. But remember that you need to consider both the NICs and tax aspects of the case, including any effect your opinion will have on the worker’s NI contributory benefit entitlement. Also bear in mind that status enquiries can arise from consideration of other issues such as

• Statutory Sick Pay , or
• Statutory Maternity Pay , or
• claims to industrial injuries benefits.

The officer dealing with the case should establish all the facts necessary to form an opinion of the status. This fact finding exercise is likely to take a variety of forms and may include field visits, interview(s), and examination of documents and contracts.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Where a dispute arises, or there is reason to doubt the information which has been provided, it will always be necessary to obtain information from both the worker and the engager (see ESM0558).