ESM2029 - Agency and temporary workers: agency legislation - provisions from 6 April 2014: contents

1. ESM2030

   Introduction
2. ESM2031

   The legislation (6 April 2014 onwards)
3. ESM2032

   When the legislation does not apply (6 April 2014 onwards)
4. ESM2033

   Agency workers – agencies
5. ESM2034

   Conditions that must be met for the legislation to apply (6 April 2014 onwards)
6. ESM2035

   Personal services (6 April 2014 onwards)
7. ESM2036

   The contract (6 April 2014 onwards)
8. ESM2037

   Supervision, direction, or control (as to the manner in which the worker provides the services)
9. ESM2038

   Remuneration
10. ESM2039

    The employer for tax purposes (6 April 2014 onwards)
11. ESM2040

    The secondary contributor for NICs (6 April 2014 onwards)
12. ESM2041

    Targeted anti-avoidance rule (TAAR) (6 April 2014 onwards)
13. ESM2042

    Record-keeping and returns (6 April 2014 onwards)
14. ESM2043

    Penalties (6 April 2014 onwards)
15. ESM2044

    Fraudulent documents (6 April 2014 onwards)
16. ESM2045

    Transfer of PAYE and Secondary employers’ NICs liabilities (6 April 2014 onwards)
17. ESM2046

    Directors’ liability for paying PAYE debt (6 April 2014 onwards)
18. ESM2047

    Appeals (6 April 2014 onwards)
19. ESM2048

    Professional workers
20. ESM2049

    More than one agency
21. ESM2050

    Partners, unincorporated bodies, and their members
22. ESM2051

    Service companies (including PSCs)
23. ESM2052

    Expenses
24. ESM2053

    Oil and gas sector (6 April 2014 onwards)
25. ESM2054

    Oil and gas sector - certification scheme (6 April 2014 onwards)
26. ESM2055

    Agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided”
27. ESM2056

    Agency legislation – table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction, or control
28. ESM2057

    Supervision, direction, or control example - IT consultant
29. ESM2058

    Supervision, direction, or control example - professional chef
30. ESM2059

    Supervision, direction, or control example - HGV driver
31. ESM2060

    Supervision, direction, or control example - joiner / carpenter
32. ESM2061

    Supervision, direction, or control example - supermarket delivery driver
33. ESM2062

    Supervision, direction, or control example - security officer
34. ESM2063

    Supervision, direction, or control example - locum pharmacist
35. ESM2064

    Supervision, direction, or control example – domestic helper
36. ESM2065

    Supervision, direction, or control example - market researcher
37. ESM2066

    Supervision, direction, or control example - operative at recycling plant
38. ESM2067

    Supervision, direction, or control example - drama teacher
39. ESM2068

    Supervision, direction, or control example - product demonstrator