ESM11015 - Check Employment Status For Tax: Using CEST
Do you have to use CEST?
It is not compulsory to use CEST. The service is a part of HMRC’s employment status guidance. Detailed advice is available in HMRC's Employment Status Manual.
Independent advice on employment status is available from lawyers, accountants and suitably qualified tax professionals.
What CEST should not be used for
CEST can only be used to determine employment status for tax and NIC purposes. It should not be used for employment rights. You can find further guidance on employment rights here.
There are some situations where CEST should not be used.
These include:
- workers engaged through agencies who do not work through intermediaries, further guidance for these workers can be found here
- workers engaged through managed service companies who are not providing services to public sector hirers, further guidance for these workers can be found here
- establishing whether an individual working within a partnership or Limited Liability Partnership is a partner, employee or salaried member (except where the individual is working through an intermediary), further guidance for these workers can be found in HMRC’s Partnership Manual and salaried member guidance
- apprentices (except where the apprentice is working through an intermediary)
- crown servants (except where the crown servant is working through an intermediary), these are generally any person employed by the Crown including all executive officials and their staff, civil servants, police, judicial officials, and members of the armed forces
- contracts of training, further guidance can be found here