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

Submit the following cases to PSN (Technical) - see ESM0103 - before listing any appeal for hearing by the Commissioners:

• any case where an appeal has been received and the appeal is to be listed for hearing before the Special Commissioners
• 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 joint PSN (Technical)/Appeals Unit submission template which must be approved by your Compliance Manager.