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Employment Status Manual
Publication Date: 2022
Publisher: Bloomsbury Professional
Copyright: 2022 Crown
Employment Status Manual
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
Last update: 31st March 2022
Contents
- ESM0000: Overview
- Close sectionESM0002CO: An introduction to employment status work
- Close sectionESM0100: Procedural aspects of employment status work
- ESM0101: Overview
- ESM0102: Departmental structure
- ESM0103: when and how to seek advice
- 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: Providing advice
- ESM0113: Liabilities pending an agreement
- ESM0114: SA enquiries and status review
- ESM0115: Telephone enquiries
- ESM0116: Settling cases
- ESM0117: Where there is an agreement
- ESM0118: Advice/liaison on status reviews
- ESM0119: Procedural aspects of status cases: 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 IPD Status Technical Team
- ESM0126: Complaints about competitors getting better treatment
- ESM0128: Follow-up action
- ESM0129: General letters to customers about chargeability as Trading Income
- Close sectionESM0500: Guide to determining status - overview
- ESM0501: Importance of fact finding
- ESM0502: Fact finding techniques
- ESM0503: Engager's business
- ESM0504: Nature of the job
- ESM0505: Engagement of the worker
- ESM0506: Contracts
- ESM0507: Importance of a written contract
- ESM0508: Oral Contract
- ESM0509: Contracts - are the terms genuine?
- ESM0510: Contracts - getting the true terms
- ESM0511: Contracts - what are the differences?
- ESM0512: Establishing the reasons for differences
- ESM0513: How do you know if there is a contract of service?
- ESM0514: In business on own account test
- ESM0515: Relevant factors
- ESM0516: Control - overview
- ESM0517: Relative importance of control
- ESM0518: Right of control
- ESM0519: Control - what, where, when and how
- ESM0520: Control over what the worker does
- ESM0521: Control over what is done - examples
- ESM0522: Control over where the work is done
- ESM0523: Control over where the work is done - examples
- ESM0524: Control over when the work is done
- ESM0525: Control over when the work is done - examples
- ESM0526: Control over how the work is done
- ESM0527: Control over how the work is done - examples
- ESM0528: Control over experts
- ESM0529: Control exercisable by various means
- ESM0530: Personal Service
- ESM0531: The requirement for personal service
- ESM0532: An obligation to provide a substitute
- ESM0533: Right of substitution
- ESM0534: The obligation/right to send a substitute must be genuine
- ESM0535: Is the right of substitution genuine?
- ESM0536: The weight to be given to a genuine right of substitution
- ESM0537: Disproving a right of substitution
- ESM0538: Ignoring a claimed right of substitution
- ESM0539: Engaging Helpers
- ESM0540: Provision of Equipment
- ESM0541: Financial Risk
- ESM0542: Basis of Payment
- ESM0543: Mutuality of Obligation
- ESM0544: Sick pay, pension etc
- ESM0545: Part and Parcel of the Organisation
- ESM0546: Right to terminate a contract
- ESM0547: Opportunity to profit from sound management
- ESM0548: Length of Engagement
- ESM0549: Personal Factors
- ESM0550: Personal Factors (Lorimer case)
- ESM0551: Personal Factors (effect of Lorimer on short-term engagements)
- ESM0552: Personal Factors (effect of Lorimer on relatively long-term part-time engagements
- ESM0553: Regularly working for one engager
- ESM0554: Intention of the parties
- ESM0555: Exclusive services
- ESM0556: Picture painting
- ESM0557: What to do in disputed cases?
- ESM0558: Fact finding/Evidence gathering
- Close sectionESM2000: Agency and Temporary workers
- ESM2001: The agency legislation
- ESM2002: The nature of an agency contract
- ESM2003: Who is covered by the legislation
- ESM2004: Individuals/personal service
- ESM2005: Right of supervision etc as to the manner in which services are rendered
- ESM2006: Meaning of ‘supplied to the client’
- ESM2007: Remuneration otherwise chargeable under Schedule E/as employment income
- ESM2008: Remuneration paid or provided by the client in relation to the services
- ESM2009: Retainers paid by the agency
- ESM2010: Partners or members of an unincorporated body
- ESM2011: The agency contract and the requirement for personal service
- ESM2012: Specific exemptions/excluded services
- ESM2013: Agencies providing a mix of services
- ESM2014: Professional workers
- ESM2015: Overseas agencies
- ESM2016: Two agencies but one worker
- ESM2017: Contracts between an agency and a company
- ESM2018: Expenses of incorporated agency workers
- ESM2019: Agency workers: travel expenses
- ESM2020: Travel between premises of different clients
- ESM2021: Subsistence expenses
- ESM2022: Procedure for new agencies
- ESM2023: Particular occupations
- ESM2024: Written opinion: standard format letter
- Close sectionESM2029: Agency Legislation. Provisions from 6th April 2014
- ESM2030: Introduction
- ESM2031: The legislation (6 April 2014 onwards)
- ESM2032: When the legislation does not apply (6 April 2014 onwards)
- ESM2033: Agency workers - agencies
- ESM2034: Conditions that must be met for the legislation to apply (6 April 2014 onwards)
- ESM2035: Personal services (6 April 2014 onwards)
- ESM2036: The contract (6 April 2014 onwards)
- ESM2037: Supervision, direction, or control (as to the manner in which the worker provides the services)
- ESM2038: Remuneration
- ESM2039: The employer for tax purposes (6 April 2014 onwards)
- ESM2040: The secondary contributor for NICs (6 April 2014 onwards)
- ESM2041: Targeted anti-avoidance rule (TAAR) (6 April 2014 onwards)
- ESM2042: Record-keeping and returns (6 April 2014 onwards)
- ESM2043: Penalties (6 April 2014 onwards)
- ESM2044: Fraudulent documents (6 April 2014 onwards)
- ESM2045: Transfer of PAYE and Secondary employers' NICs liabilities (6 April 2014 onwards)
- ESM2046: Directors' liability for paying PAYE debt (6 April 2014 onwards)
- ESM2047: Appeals (6 April 2014 onwards)
- ESM2048: Professional workers
- ESM2049: More than one agency
- ESM2050: Partners, unincorporated bodies, and their members
- ESM2051: Service companies (including PSCs)
- ESM2052: Expenses
- ESM2053: Oil and gas sector (6 April 2014 onwards)
- ESM2054: Oil and gas sector - certification scheme (6 April 2014 onwards)
- ESM2055: Agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided”
- ESM2056: Agency legislation - table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction, or control
- ESM2057: Supervision, direction, or control example - IT consultant
- ESM2058: Supervision, direction, or control example - professional chef
- ESM2059: Supervision, direction, or control example - HGV driver
- ESM2060: Supervision, direction, or control example - joiner / carpenter
- ESM2061: Supervision, direction, or control example - supermarket delivery driver
- ESM2062: Supervision, direction, or control example - security officer
- ESM2063: Supervision, direction, or control example - locum pharmacist
- ESM2064: Supervision, direction, or control example - domestic helper
- ESM2065: Supervision, direction, or control example - market researcher
- ESM2066: Supervision, direction, or control example - operative at recycling plant
- ESM2067: Supervision, direction, or control example - drama teacher
- ESM2068: Supervision, direction, or control example - product demonstrator
- Close sectionESM2070: Employment Intermediary Reporting
- ESM2075: Employment Intermediary Reporting: Introduction
- ESM2080: Employment Intermediary Reporting: Specified Employment Intermediary
- ESM2085: Employment Intermediary Reporting: Meaning of Employment Intermediary
- ESM2090: Employment Intermediary reporting: Meaning of Specified Employment Intermediary - more than one intermediary in the contractual chain
- ESM2095: Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - more than one individual provides services under or in consequence of a contract
- ESM2100: Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - Meaning of Client
- ESM2105: Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - exception where RTI operated on the payment for the services
- ESM2110: Employment Intermediary Reporting: Meaning of Specified Employment Intermediary- Personal Service Companies (PSCs)
- ESM2115: Employment Intermediary Reporting: Returns and reporting deadlines
- ESM2120: Employment Intermediary Reporting: Returns - what they must contain about the identity of the Employment Intermediary and the workers
- ESM2125: Employment Intermediaries Reporting: Returns - What they must contain about payments
- ESM2130: Employment Intermediaries Reporting: Returns - what not to report
- ESM2135: Employment Intermediaries Reporting: Returns - Advising on how practically to file (Page 1)
- ESM2136: Employment Intermediary Reporting: Returns - Advising how practically to file (Page 2)
- ESM2137: Employment Intermediary Reporting: Returns - Advising how practically to file (Page 3)
- ESM2138: Employment Intermediary Reporting: Returns - Advising on how practically to file (Page 4)
- ESM2150: Employment Intermediary Reporting: Returns - Completing the Template - Name and Address of the Specified Employment Intermediary
- ESM2155: Employment Intermediary Reporting: Returns - Completing the Template - Name and Address and identity number of the worker
- ESM2160: Employment Intermediary Reporting: Returns - Completing the Template - The start and end dates
- ESM2165: Employment Intermediary Reporting: Returns - Completing the Template - Giving the reason why PAYE/RTI not operated
- ESM2170: Employment Intermediary Reporting: Returns - Completing the Template - The payment details
- ESM2180: Employment Intermediary Reporting: Territorial Issues
- ESM2185: Employment Intermediary Reporting: Record Keeping Requirement
- ESM2190: Employment Intermediary Reporting: Record Keeping Requirement - Penalties and Appeals
- ESM2300: Continuous contract of service or individual contract
- ESM2310: Individual engagements
- ESM2320: Overarching Contracts of Employment - background
- ESM2330: Overarching Contracts of Employment - legal position
- ESM2340: Overarching Contracts of Employment - The Contract
- ESM2350: Overarching Contracts of Employment - Guaranteed Minimum Hours
- ESM2360: Overarching Contracts of Employment - Zero Hour Contract
- ESM2370: Overarching Contracts of Employment - Providing an opinion on the contract
- ESM2380: Overarching Contracts of Employment - Miscellaneous Contractual Issues
- ESM2390: Umbrella companies
- Close sectionESM2500: Offices
- Close sectionESM2600: Contracts of Training and Apprenticeship
- Close sectionESM3500: Managed Service Companies
- ESM3505: Managed Service Companies: Introduction and background
- ESM3510: Managed Service Companies: meaning of Managed Service Companies (MSC)
- ESM3515: Managed Service Companies: MSC Providers
- ESM3520: Managed Service Companies: MSC Provider involved with the company
- ESM3525: Managed Service Companies: Meaning of Associate
- ESM3530: Managed Service Companies: Worker treated as receiving Earnings from Employment
- ESM3535: Managed Service Companies: Calculating the Deemed Employment Payment (DEP)
- ESM3540: Managed Service Companies: How to calculate the deemed payment: step by step guide
- ESM3545: Managed Service Companies: Calculating the Employer's Class 1 NICs
- ESM3550: Managed Service Companies: Step by Step Guide for working out the DEP and Employer's Class 1 NICs
- ESM3555: Managed Service Companies: Deduction for Deemed Employment Payment (DEP) - IT Trading and Other Income and Corporation Tax
- ESM3560: Managed Service Companies: Application of the Income Tax and NICs rules: The Deemed Employment Payment (DEP)
- ESM3565: Managed Service Companies: Application of the tax rules - MSC Offshore
- ESM3570: Managed Service Companies: Application of the tax rules: travel expenses
- ESM3575: Managed Service Companies: Application of the NICs rules - partnership annual earnings periods
- ESM3580: Managed Service Companies: Avoidance of Double Taxation
- ESM3585: Managed Service Companies: Claims for relief in respect of dividends
- ESM3590: Managed Service Companies: VAT
- ESM3595: Managed Service Companies: Offshore MSCs
- ESM3600: Managed Service Companies: Workers paid through
- ESM3605: Managed Service Companies: MSC Legislation and IR35
- ESM3610: Managed Service Companies: MSC Legislation and Employment Businesses and Agencies
- ESM3615: Managed Service Companies: MSC Transfer of Debt Provisions - Legislation
- ESM3620: Managed Service Companies: The MSC Debt
- ESM3625: Managed Service Companies: Transferring the Debt
- ESM3630: Managed Service Companies: Roles and Responsibilities
- ESM3635: Managed Service Companies: The Process
- ESM3640: Managed Service Companies: Appeals
- ESM3645: Managed Service Companies: Nature of the Debt following the issue of a Transfer Notice
- ESM3655: Managed Service Companies: Appendix A: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
- ESM3660: Managed Service Companies: Appendix B: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions (NICs) of Managed Service Companies
- ESM3665: Managed Service Companies: Appendix C: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
- ESM3670: Managed Service Companies: Appendix C Supplement: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
- ESM3675: Managed Service Companies: Appendix D: Wording of a Formal Section 8 Decision where the MSC Legislation Applies
- ESM3680: Managed Service Companies: Text Flow Chart: Transfer of Income Tax (PAYE) and Class 1 National Insurance Contributions of Managed Service Companies
- Close sectionESM4000: Particular occupations
- ESM4001: Agricultural workers: harvest workers
- ESM4002: Agricultural workers: contract milkers
- ESM4010: Barristers' clerks
- ESM4015: Careworkers
- ESM4016: Careworkers: payments under Court of Protection Order or trust fund
- ESM4018: Cleaners
- ESM4020: Computer staff supplied by agencies
- ESM4022: Consultants and other professionals
- ESM4025: Demonstrators and merchandisers
- ESM4030: Dentists
- ESM4031: Dental Hygienists and therapists
- ESM4040: Directors
- ESM4050: Divers and diving supervisors
- ESM4060: Doctors
- ESM4061: Doctors - Agency doctors
- ESM4062: Doctors - locums
- ESM4080: Election agents
- ESM4085: Electoral Registration Officers
- ESM4086: Scotland and Northern Ireland
- Close sectionESM4100: Entertainment Industry: contents
- ESM4150: Examiners - general
- ESM4151: Examiners - status
- ESM4152: Examiners - status disputed
- ESM4153: Examiners - expenses
- ESM4155: Family employment - by spouse
- ESM4156: Family employment - other than by spouse
- ESM4160: Fellowships
- ESM4170: Guardians Ad Litem and Reporting Officers
- ESM4180: Journalists
- ESM4181: Casual journalists
- ESM4182: Casual journalists - advice to employers
- ESM4183: Casual journalists - employer guidance
- ESM4200: Local Veterinary Inspectors
- ESM4210: Lorry drivers - general
- ESM4211: Lorry drivers - leasing agreements
- ESM4212: Lorry drivers - short-term engagements
- ESM4220: Market research interviewers
- ESM4230: Milk roundsmen - general
- ESM4231: Milk roundsmen - franchise agreements
- ESM4240: Nominee directors - ESC A37
- ESM4241: Nominee directors - coding and assessability to tax
- ESM4250: Nursing staff who are employees
- ESM4251: Nursing staff engaged through agencies
- ESM4252: Nursing staff - advice to nursing agencies
- ESM4260: Parish and Community Council Clerks in England and Wales
- ESM4270: Pharmacists (locum)
- ESM4280: Recorders, Circuit Judges, Deputy High Court Judges and Deputy Circuit Judges
- ESM4290: Returning Officers etc
- ESM4295: School Governing Body - Clerk
- ESM4300: School Inspectors - general
- ESM4301: School Inspectors - status
- ESM4320: Subcontractors in the construction industry - background to changes in 1995-96 - general
- ESM4321: Background to changes in 1995-96 - agency workers
- ESM4323: Status - general
- ESM4324: Status - long-term engagements
- ESM4325: Status - short-term engagements
- ESM4326: Status - making a decision and defending it
- ESM4400: Sub-postmasters/sub-postmistresses - general
- ESM4401: sub-postmasters/sub-postmistresses - statutory basis of assessment to be adopted in cases of dispute
- ESM4500: Teachers, lecturers and tutors - general
- ESM4501: Full-time lecturers
- ESM4502: Part-time and visiting/occasional lecturers
- ESM4503: Teachers, lecturers and tutors - NICs
- ESM4504: Committee of Vice Chancellors and Principals (CVCP) guidance
- ESM4520: Trustees under a will, settlement etc.
- ESM4530: Voluntary organisations - workers for voluntary organisations
- ESM4531: Voluntary organisations - employees
- Close sectionESM5000: NMW - VAT
- Close sectionESM5500: Employment Intermediaries travel expense provisions
- ESM5510: Introduction
- ESM5520: Effect of the provisions and definitions
- ESM5530: The basic conditions
- ESM5540: The basic conditions - personally provides services
- ESM5550: The basic conditions - type of employment intermediary
- ESM5560: Supervision, direction or control
- ESM5570: Employment intermediaries within the scope of the managed service companies (MSCs) legislation, Chapter 9 ITEPA
- ESM5580: Modified provisions for employment intermediaries within the scope of the intermediaries legislation, Chapter 8 ITEPA
- ESM5590: Examples of the application of the employment intermediaries travel expense provisions
- ESM5600: Impact of the employment intermediaries travel expense provisions on a worker's own PSC (which is not an MSC) and examples
- ESM5610: Examples relating to particular employments
- ESM5620: Work on more than one engagement
- ESM5630: Working rule agreements
- ESM5640: Arrangements to avoid the application of the employment intermediaries travel expense provisions
- ESM5650: Fraudulent documents
- ESM5660: Liability of the parties and transfer of debt provisions
- ESM5670: Transfer of debt to directors and issue of a personal liability notice
- ESM5680: The position for workers engaged through employment intermediaries before 6 April 2016
- Close sectionESM7000: Case Law
- ESM7005: Table of Cases (in alphabetical order)
- ESM7006: List of Abbreviations
- ESM7007: Introduction - General
- ESM7008: Introduction - Preliminary matters
- ESM7009: Introduction - Use of Case Law in Employment Status Work
- ESM7010: Brief History
- ESM7020: Davies v Braithwaite
- ESM7025: Morren v Swinton and Pendlebury Borough Council
- ESM7030: Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
- ESM7040: Market Investigations Ltd v Minister of Social Security
- ESM7055: Fall v Hitchen
- ESM7060: Airfix Footwear Ltd v Cope
- ESM7070: Massey v Crown Life Insurance Company
- ESM7080: Edwards v Clinch
- ESM7090: Narich Pty. Limited v The Commissioner
- ESM7100: O'Kelly and Others v Trusthouse Forte plc
- ESM7110: Nethermere (St Neots) Ltd v Gardiner and Taverna
- ESM7120: Sidey v Phillips
- ESM7130: Walls v Sinnett
- ESM7140: Lee Ting Sang v Chung Chi-Keung
- ESM7150: Andrews v King
- ESM7160: Hall v Lorimer
- ESM7165: Lane v The Shire Roofing Company (Oxford) Ltd
- ESM7170: Barnett v Brabyn
- ESM7180: Secretary of State for Employment v McMeechan
- ESM7190: Clark v Oxfordshire Health Authority
- ESM7200: Carmichael & Another v National Power plc
- ESM7210: Express & Echo Publications Ltd v Ernest Tanton
- ESM7220: (1) MacFarlane & (2) Skivington v Glasgow City Council
- ESM7230: St John's College School, Cambridge v Secretary of State for Social Security
- ESM7240: Montgomery v Johnson Underwood Ltd
- ESM7250: Todd & Others v Adams and Another
- ESM7260: Synaptek Ltd v Young
- ESM7270: Usetech Ltd v Young
- ESM7280: Future Online Ltd v Foulds
- ESM7290: Dragonfly Consultancy v HMRC Commissioners
- ESM7300: HMRC Commissioners v Larkstar Data Ltd
- ESM7310: Autoclenz Ltd and Belcher & Ors
- ESM7315: HMRC Commissioners and Talentcore (t/a) Team Spirits
- Close sectionESM8000: Intermediaries legislation: Chapter 8 ITEPA 2003: contents
- ESM8001: Introduction: overview of the legislation
- Close sectionESM8005: Introduction: advice for HMRC staff and the referral process
- ESM8010: Introduction: advice for external customers
- ESM8015: Introduction: summary of the intermediaries legislation
- ESM8020: Introduction: key terms for intermediaries legislation (Chapter 8 ITEPA 2003)
- ESM8025: Introduction: the position for payments covered by Chapter 8 ITEPA 2003
- ESM8030: Introduction: how to work out when the legislation applies - example
- ESM8035: Introduction: meaning of “the client”
- Close sectionConditions of liability
- ESM8040: Conditions of liability: Introduction
- ESM8045: Conditions of liability: where the intermediary is a company
- ESM8050: Conditions of liability: exception where the client is an associated company of the intermediary
- ESM8055: Conditions of liability: where the intermediary is a partnership
- ESM8060: Conditions of liability: where the intermediary is an individual
- Close sectionBasic principles: Intermediaries legislation - Chapter 8 ITEPA 2003
- ESM8080: Basic principles: when the legislation at Chapter 8 ITEPA 2003 applies
- ESM8085: Basic principles: what happens when there is a payment from a relevant engagement
- ESM8090: Basic principles: what happens when there is a payment from a relevant engagement - example
- ESM8095: Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
- ESM8100: Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
- ESM8105: Basic principles: conditions of liability: definition of associate
- ESM8110: Basic principles: conditions of liability: liability for NICs - client abroad
- ESM8115: Basic principles: conditions of liability: liability for NICs - client in European Economic Area
- ESM8120: Basic principles: conditions of liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom
- ESM8125: Basic principles: conditions of liability: liability for NICs - rest of the world
- ESM8130: Basic principles: the deemed payment: introduction
- ESM8135: Basic principles: how to calculate the deemed payment
- ESM8140: Basic principles: how to calculate the deemed payment: step by step guide
- ESM8145: Basic principles: how to calculate the deemed payment - example
- ESM8150: Basic principles: how to calculate the deemed payment: example using step by step guide
- ESM8155: Basic principles: how to work out the deemed payment where there is more than one worker
- ESM8160: Basic principles: How to work out the deemed payment where there is more than one worker: example
- ESM8165: Basic principles: how to work out the deemed payment where the intermediary has income that is not from relevant engagements
- ESM8170: Basic principles: how to work out the deemed employment payment where the intermediary has income that is not from relevant engagements - example
- ESM8175: Basic principles: how to work out the deemed payment: step one
- ESM8180: Basic principles: how to work out the deemed payment: step two
- ESM8185: Basic principles: how to work out the deemed payment: step three
- ESM8190: Basic principles: how to work out the deemed payment: step four
- ESM8195: Basic principles: how to work out the deemed payment: step five
- ESM8200: Basic principles: how to work out the deemed payment: step six
- ESM8205: Basic principles: how to work out the deemed payment: step seven
- ESM8210: Basic principles: how to work out the deemed payment: step seven - example of deduction given at step three for which no deduction given at step seven
- ESM8215: Basic principles: how to work out the deemed payment: step seven - relief for expenses met by the worker - example
- ESM8220: Basic principles: how to work out the deemed payment: step eight
- ESM8225: Basic principles: how to work out the deemed payment: step eight - example
- ESM8230: Basic principles: how to work out the deemed payment: step eight - step by step guide
- ESM8235: Basic principles: how to work out the deemed payment: step eight - example using step by step guide
- ESM8240: Basic principles: how to work out the deemed payment: when the deemed payment arises
- ESM8245: Basic principles: how to account for the deemed employment payment
- ESM8250: Basic principles: how to account for the deemed payment: settling the liability
- ESM8255: Basic principles: how to account for the deemed payment: settling the liability - in-year event
- ESM8265: Basic principles: how to work out the taxable profits of the intermediary: special rules for partnerships
- ESM8270: Basic principles: how to work out the taxable profits of the intermediary: company example
- ESM8275: Basic principles: how to work out the profits of the intermediary: partnership example - accounts made up to 5 April
- ESM8280: Basic principles: how to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April
- Close sectionApplication of the tax and NICs rules
- ESM8300: Application of the tax and NICs rules: introduction
- ESM8305: Application of the tax rules: residence of worker
- ESM8310: Application of the tax rules: benefits in kind
- ESM8315: Application of the tax rules: car benefits
- ESM8320: Application of the tax rules: car benefits - example
- ESM8325: Application of the tax rules: travel expenses
- ESM8330: Application of the tax rules: travel expenses - example
- ESM8335: Application of the NICs rules: annual earnings periods
- ESM8340: Application of the NICs rules: annual earnings periods example
- ESM8345: Application of the NICs rules: annual earnings period - example
- Close sectionParticular Issues
- ESM8350: Particular issues: introduction
- ESM8360: Particular issues: foreign entertainers
- ESM8365: Particular issues: treatment of payments made under Construction Industry Scheme (CIS)
- ESM8370: Particular issues: multiple intermediaries
- ESM8375: Particular issues: partnership basis periods - transitional rules
- ESM8385: Particular issues: receipts basis
- ESM8390: Particular issues: interaction with the agency legislation
- ESM8395: Particular issues: office and office holders - when IR35 applies
- ESM8400: Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general
- ESM8405: Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims
- ESM8410: Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32
- ESM8420: Particular Issues: claims for relief in respect of dividends - how to handle claims
- ESM8415: Particular Issues: claims for relief in respect of dividends - claims procedure
- Close sectionOpinions on contracts
- ESM8425: Opinions on contracts: introduction
- ESM8430: Opinions on contracts: the basic process
- ESM8445: Opinions on contracts: general
- ESM8450: Opinions on contracts: standard agency contracts
- ESM8455: Opinions on contracts: oral contracts
- ESM8460: Opinions on contracts: draft agreements and umbrella agreements
- ESM8465: Opinions on contracts: model letters
- ESM8470: Opinions on contracts: what to do where an opinion is disputed
- ESM8475: Opinions on contracts: obtaining further information - third party contracts
- ESM8480: Opinions on contracts: formal decisions and rights of appeal
- ESM8485: Opinions on contracts: wording of in-year Section 8 Decisions (legislation applies)
- ESM8490: Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
- ESM8495: Opinions on contracts: engagement covred by the legislation - model letter
- ESM8500: Opinions on contracts: engagement not covered by the legislation - model letter
- ESM8505: Opinions on contracts: cases studies - example 1 - Gordon
- ESM8510: Opinions on contract: case studies - example 2- Henry
- ESM8515: Opinions on contract: case studies- example 3- charlotte
- Close sectionEmployer Compliance reviews and requests for formal Section 8 decisions
- Close sectionConsidering the Evidence
- ESM8530: Considering the evidence: general
- ESM8535: Considering the evidence: contracts
- ESM8540: Considering the evidence: what happens in practice
- ESM8545: Considering the evidence: evidence of the client
- ESM8550: Considering the evidence: mutuality of obligation
- ESM8555: Considering the evidence: personal service
- ESM8560: Considering the evidence: substitution clauses
- ESM8565: Considering the evidence: ineffective or sham substitution clauses
- ESM8570: Considering the evidence: effective substitution clauses
- ESM8575: Considering the evidence: part and parcel of the organisation
- ESM8580: Considering the evidence: task of the assignment based engagements
- ESM8585: Considering the evidence: mutual intention
- ESM8590: Considering the evidence: multiple engagements
- Close sectionMiscellaneous Points
- Close sectionESM9000: Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
- ESM9001: Basic principles: off-payroll working: when the public sector off-payroll working rules at Chapter 10 ITEPA 2003 apply
- ESM9005: Basic principles: off-payroll working: key terms for the off-payroll working in the public sector legislation
- ESM9010: Basic principles: off-payroll working: conditions of liability
- ESM9015: Basic principles: off-payroll working:managed service companies and off-payroll working
- ESM9020: Basic principles: off-payroll working: meaning of public authority
- ESM9025: Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017
- ESM9030: Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017 - example
- ESM9035: Basic principles: off-payroll working: off-payroll working and the contractual chain
- ESM9037: Basic Principles: off-payroll working: Application of Income Taxes Act and Social Security Contributions And Benefits Act 1992 to deemed employments
- ESM9038: Basic principles: off-payroll working: Deductions form chain payments
- ESM9040: Basic principles: off-payroll working: information to be provided by clients and consequences of failure
- ESM9045: Basic principles: off-payroll working: information to be provided by workers and consequences of failure
- ESM9050: Basic principles: off-payroll working: consequences of providing fraudulent information
- ESM9055: Basic principles: off-payroll working: prevention of double taxation
- ESM9060: Basic principles: off-payroll working: international tax issues
- ESM9065: Basic principles: off-payroll working: how to calculate the amount of the chain payment
- ESM9070: Basic principles:off-payroll working: how to calculate the deemed direct payment
- ESM9075: Basic principles: off-payroll working: how to calculate the deemed payment - example
- ESM9080: Basic principles: off-payroll working: accounting for the deemed payment
- ESM9085: Off-payroll working: how the worker accounts for monies drawn from their intermediary
- ESM9090: Basic principles: off-payroll working: impact on pensions tax relief
- ESM9095: Basic principles: off-payroll working: miscellaneous expenses
- Close sectionESM10000: Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
- ESM10001: public authorities: when the off-payroll working legislation applies and commencement
- ESM10001A: other organisations and public authorities newly within scope - when the off-payroll working legislation applies and commencement
- ESM10002: key terms for the off-payroll working legislation
- ESM10003: conditions of liability
- ESM10003A: non-material interest in a company intermediary
- ESM10003B: Targeted Anti-Avoidance Rule (TAAR)
- ESM10004: Managed Service Companies (MSC) and off-payroll working
- ESM10004A: Construction Industry Scheme and off-payroll working
- ESM10005: meaning of public authority
- ESM10006: meaning of medium or large sized non-public sector organisation and wholly overseas clients
- ESM10007: meaning of medium or large- sized non-public sector organisations: groups
- ESM10008: meaning of medium or large-sized: connected persons
- ESM10009: meaning of medium or large-sized non-public sector organisations: joint ventures
- ESM10010: contracted-out services
- ESM10011: responsibilities of the public authority and medium/large-sized organisation not in the public sector
- ESM10011A: duty for client to confirm its size upon request
- ESM10011B: suggested template when client confirms its size5
- ESM10012: Status Determination Statement (SDS)
- ESM10013: what constitutes a valid Status Determination Statement (SDS)
- ESM10014: reasonable care
- ESM10015: client-led status disagreement process
- ESM10016: duty for client to withdraw SDS if it ceases to be medium or large
- ESM10017: off-payroll working and the contractual chain
- ESM10018: responsibilities of agencies and other parties in the chain
- ESM10019: operating PAYE
- ESM10020: application of Income Taxes Act and Social Security Contributions and Benefits Act 1992 to deemed employments
- ESM10021: deductions from chain payments
- ESM10022: information to be provided by worker or intermediary and consequences of failure
- ESM10023: consequences of providing fraudulent information
- ESM10024: prevention of double taxation
- ESM10025: international tax issues
- ESM10026: international examples
- ESM10027: how to calculate the amount of the chain payment
- ESM10028: how to calculate the deemed direct payment
- ESM10029: how to calculate the deemed payment - example
- ESM10030: how the worker accounts for and reports monies drawn from their intermediary
- ESM10031: recovery from other persons - how it will be applied
- ESM10032: recovery from other persons - steps clients and agencies can take to secure labour supply chains
- ESM10033: impact on pensions tax relief
- ESM10033A: statutory payments
- ESM10033B: how to calculate statutory payments
- ESM10034: miscellaneous expenses
- ESM10035: CT accounting
- ESM10036: HMRC compliance approach
- Close sectionESM11000: Check Employment Status For Tax: Content
- ESM11005: Introduction
- ESM11006: Who can use CEST?
- ESM11010: Results from CEST
- ESM11015: Using CEST
- ESM11020: Glossary of terms
- ESM11025: About you and the work
- ESM11030: About the worker and the work
- ESM11035: Office Holders
- ESM11040: Personal Service
- ESM11045: Personal Service - Hirer's right to reject a substitute
- ESM11050: Does the worker pay the substitute?
- ESM11055: Personal Service - Hiring and paying helpers
- ESM11060: Control
- ESM11065: Control - What the worker does
- ESM11070: How the worker carries out the work
- ESM11075: Control - When the work is done
- ESM11080: Where the worker carries out the work
- ESM11085: Financial risk
- ESM11090: Equipment Costs
- ESM11095: Financial risk - Vehicle Costs
- ESM11100: Material Costs
- ESM11105: Financial risk - Other costs
- ESM11110: Payment
- ESM11115: Financial risk - Putting work right
- ESM11120: Part and Parcel
- ESM11125: Part and Parcel - Corporate benefits
- ESM11130: Management Responsibilities
- ESM11135: Part and parcel - Introduction to customers and suppliers
- ESM11140: Business on own account
- ESM11145: Worker's contracts - Exclusive services
- ESM11150: Ownership Rights
- ESM11155: Worker's contracts - Series of contracts
- ESM11160: Working time available
- ESM11165: Worker's contracts - Work of a similar nature in the last 12 months
- ESM11170: CEST Output
- Close sectionESMX0: Sections transferred to the new Employment Status Manual
- ESM0001: Feedback