DANSP07550 - Employment Allowance

DANSP07300 explains when you should issue a written opinion. If you:

• know before issuing a written opinion that the recipient will not agree with your view, or
• have issued a written opinion and the recipient does not agree with your view but you have no reason to change your opinion

refer the following types of disputes about the Employment Allowance (EA) to the IPD Technical Team before issuing a decision:

• any decision to be made on the grounds of avoidance
• any decision, the outcome of which could have a wide impact. For example, a decision which may set a precedent if it were to appear before the courts. Or a decision which would disrupt a particular business model
• any decision which is novel or potentially controversial. For example, you’d like to advance an argument in a decision which you don’t think HMRC has advanced before. Or a decision which applies a novel interpretation of the legislation. Or a decision which could leave HMRC open to criticism
• any decision where you think it may be appropriate to issue an open-ended decision. An example of when it might be appropriate to issue an open-ended decision in an EA case is a decision made on the grounds of avoidance. It’s important to note that HMRC has a policy of not issuing open-ended decisions in all other types of case (see DANSP29300, DANSP30800 and DANSP45600), however, HMRC has a policy of issuing open-ended decisions in EA cases where it’s considered appropriate to do so. The IPD Technical Team will provide advice as to whether it’s appropriate.