Summary

The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.

Contents

  1. ESM0001a
    Data Protection
  2. ESM0002CO
    An introduction to employment status work: contents
  3. ESM0100
    Procedural aspects of employment status work: contents
  4. ESM0500
    Guide to determining status - overview: contents
  5. ESM2000
    Agency and Temporary workers: contents
  6. ESM2500
    Offices: contents
  7. ESM2600
    Contracts of Training and Apprenticeship: Contents
  8. ESM3500
    Managed Service Companies: contents
  9. ESM4000
    Particular occupations: contents
  10. ESM5000
    NMW - VAT: Contents
  11. ESM5500
    Employment Intermediaries travel expense provisions: Contents
  12. ESM7000
    Case Law: Contents
  13. ESM8000
    Intermediaries legislation: Chapter 8 ITEPA 2003: Contents
  14. ESM9000
    Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
  15. ESM10000
    Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
  16. ESM11000
    Check Employment Status For Tax: Content
  17. ESMX0
    Sections transferred to the new Employment Status Manual: contents
  18. ESM0001
    Feedback
Updates
  1. ESMUPDATE001
    update index