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HMRC internal manual

Employment Status Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
2 November 2023 - See all updates
  1. Back to contents

ESM61000 - Salaried member: condition A

Page archived. Guidance now on PM255000.

  1. ESM61005
    Overview
  2. ESM61015
    Relevant arrangements
  3. ESM61020
    Relevant Period
  4. ESM61025
    When is the test applied?
  5. ESM61030
    “Reasonable to expect”
  6. ESM61035
    Disguised Salary
  7. ESM61085
    Profit share

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