ESM0100 – Procedural aspects of status work: table of contents
This section is intended to provide guidance about procedures and practices that should be applied in working status cases.
| ESM0101 | Overview |
| ESM0102 | Departmental structure |
| ESM0103 | Support for local offices |
| ESM0104 | Requests for general advice |
| ESM0105 | Extent of review |
| ESM0106 | Written decisions and opinions |
| ESM0107 | What to do when you have formed an opinion |
| ESM0108 | Written opinions |
| ESM0109 | Written opinion – standard format letter 1 |
| ESM0110 | Written opinion – standard format letter 2 |
| ESM0111 | Binding nature of opinions in writing |
| ESM0112 | Advice about written contracts |
| ESM0113 | Liabilities pending an agreement |
| ESM0114 | SA enquiries and status reviews |
| ESM0115 | Telephone enquiries |
| ESM0116 | Settling cases |
| ESM0117 | Where there is agreement |
| ESM0118 | Advice/liaison on status reviews |
| ESM0119 | Formal procedures in disputed cases - general |
| ESM0120 | Formal procedures in disputed cases – use of Reg. 72 Condition A (Tax) |
| ESM0121 | Formal procedures in disputed cases – Reg. 86 (NICs) |
| ESM0122 | Differences between tax and NICs – special NICs rules |
| ESM0123 | Differences between tax and NICs – special tax rules |
| ESM0124 | Other situations where no uniformity |
| ESM0125 | Submissions to PAYE, SA & NIC (Technical) |
| ESM0126 | Complaints about competitors getting better treatment |
| ESM0127 | Hypothetical cases/draft contracts |
| ESM0128 | Follow-up action |
| ESM0129 | General letters to customers about chargeability as Trading Income |
