ESM8000 - Intermediaries legislation: Chapter 8 ITEPA 2003: Contents

1. ESM8001

   Introduction: overview of the legislation
2. ESM8005

   Introduction: advice for HMRC staff and the referral process
3. ESM8010

   Introduction: advice for external customers
4. ESM8015

   Introduction: summary of the intermediaries legislation
5. ESM8020

   Introduction: key terms for intermediaries legislation (Chapter 8 ITEPA 2003)
6. ESM8025

   Introduction: the position for payments covered by Chapter 8 ITEPA 2003
7. ESM8030

   Introduction: how to work out when the legislation applies - example
8. ESM8035

   Introduction: meaning of "the client"
9. ESM8040

   Conditions of liability: Introduction
10. ESM8045

    Conditions of liability: where the intermediary is a company
11. ESM8050

    Conditions of liability: exception where the client is an associated company of the intermediary
12. ESM8055

    Conditions of liability: where the intermediary is a partnership
13. ESM8060

    Conditions of liability: where the intermediary is an individual
14. ESM8080

    Basic principles: when the legislation at Chapter 8 ITEPA 2003 applies
15. ESM8085

    Basic principles: what happens when there is a payment from a relevant engagement
16. ESM8090

    Basic principles: what happens when there is a payment from a relevant engagement - example
17. ESM8095

    Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
18. ESM8100

    Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
19. ESM8105

    Basic principles: conditions of liability: definition of associate
20. ESM8110

    Basic principles: conditions of liability: liability for NICs - client abroad
21. ESM8115

    Basic principles: conditions of liability: liability for NICs - client in European Economic Area
22. ESM8120

    Basic principles: conditions of liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom
23. ESM8125

    Basic principles: conditions of liability: liability for NICs - rest of the world
24. ESM8130

    Basic principles: the deemed payment: introduction
25. ESM8135

    Basic principles: how to calculate the deemed payment
26. ESM8140

    Basic principles: how to calculate the deemed payment: step by step guide
27. ESM8145

    Basic principles: how to calculate the deemed payment - example
28. ESM8150

    Basic principles: how to calculate the deemed payment: example using step by step guide
29. ESM8155

    Basic principles: how to work out the deemed payment where there is more than one worker
30. ESM8160

    Basic principles: How to work out the deemed payment where there is more than one worker: example
31. ESM8165

    Basic principles: how to work out the deemed payment where the intermediary has income that is not from relevant engagements
32. ESM8170

    Basic principles: how to work out the deemed employment payment where the intermediary has income that is not from relevant engagements - example
33. ESM8175

    Basic principles: how to work out the deemed payment: step one
34. ESM8180

    Basic principles: how to work out the deemed payment: step two
35. ESM8185

    Basic principles: how to work out the deemed payment: step three
36. ESM8190

    Basic principles: how to work out the deemed payment: step four
37. ESM8195

    Basic principles: how to work out the deemed payment: step five
38. ESM8200

    Basic principles: how to work out the deemed payment: step six
39. ESM8205

    Basic principles: how to work out the deemed payment: step seven
40. 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
41. ESM8215

    Basic principles: how to work out the deemed payment: step seven - relief for expenses met by the worker - example
42. ESM8220

    Basic principles: how to work out the deemed payment: step eight
43. ESM8225

    Basic principles: how to work out the deemed payment: step eight - example
44. ESM8230

    Basic principles: how to work out the deemed payment: step eight - step by step guide
45. ESM8235

    Basic principles: how to work out the deemed payment: step eight - example using step by step guide
46. ESM8240

    Basic principles: how to work out the deemed payment: when the deemed payment arises
47. ESM8245

    Basic principles: how to account for the deemed employment payment
48. ESM8250

    Basic principles: how to account for the deemed payment: settling the liability
49. ESM8255

    Basic principles: how to account for the deemed payment: settling the liability - in-year event
50. ESM8265

    Basic principles: how to work out the taxable profits of the intermediary: special rules for partnerships
51. ESM8270

    Basic principles: how to work out the taxable profits of the intermediary: company example
52. ESM8275

    Basic principles: how to work out the profits of the intermediary: partnership example - accounts made up to 5 April
53. ESM8280

    Basic principles: how to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April
54. ESM8300

    Application of the tax and NICs rules: introduction
55. ESM8305

    Application of the tax rules: residence of worker
56. ESM8310

    Application of the tax rules: benefits in kind
57. ESM8315

    Application of the tax rules: car benefits
58. ESM8320

    Application of the tax rules: car benefits - example
59. ESM8325

    Application of the tax rules: travel expenses
60. ESM8330

    Application of the tax rules: travel expenses - example
61. ESM8335

    Application of the NICs rules: annual earnings periods
62. ESM8340

    Application of the NICs rules: annual earnings periods example
63. ESM8345

    Application of the NICs rules: annual earnings period - example
64. ESM8350

    Particular issues: introduction
65. ESM8355

    Particular issues: avoidance of double taxation
66. ESM8360

    Particular issues: foreign entertainers
67. ESM8365

    Particular issues: treatment of payments made under Construction Industry Scheme (CIS)
68. ESM8370

    Particular issues: multiple intermediaries
69. ESM8375

    Particular issues: partnership basis periods - transitional rules
70. ESM8385

    Particular issues: receipts basis
71. ESM8390

    Particular issues: interaction with the agency legislation
72. ESM8395

    Particular issues: office and office holders - when IR35 applies
73. ESM8400

    Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general
74. ESM8405

    Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims
75. ESM8410

    Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32
76. ESM8415

    Particular Issues: claims for relief in respect of dividends - claims procedure
77. ESM8420

    Particular Issues: claims for relief in respect of dividends - how to handle claims
78. ESM8425

    Opinions on contracts: introduction
79. ESM8430

    Opinions on contracts: the basic process
80. ESM8445

    Opinions on contracts: general
81. ESM8450

    Opinions on contracts: standard agency contracts
82. ESM8455

    Opinions on contracts: oral contracts
83. ESM8460

    Opinions on contracts: draft agreements and umbrella agreements
84. ESM8465

    Opinions on contracts: model letters
85. ESM8470

    Opinions on contracts: what to do where an opinion is disputed
86. ESM8475

    Opinions on contracts: obtaining further information - third party contracts
87. ESM8480

    Opinions on contracts: formal decisions and rights of appeal
88. ESM8485

    Opinions on contracts: wording of in-year Section 8 Decisions (legislation applies)
89. ESM8490

    Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
90. ESM8495

    Opinions on contracts: engagement covred by the legislation - model letter
91. ESM8500

    Opinions on contracts: engagement not covered by the legislation - model letter
92. ESM8505

    Opinions on contracts: cases studies - example 1 - Gordon
93. ESM8510

    Opinions on contract: case studies - example 2- Henry
94. ESM8515

    Opinions on contract: case studies- example 3- charlotte
95. ESM8520

    Employer complaince reviews and requests for formal Section 8 Decisions: employer complaince reviews and requests for formal decisions
96. ESM8525

    Employer compliance reviews and requests for formal Section 8 Decisions: the wording of the decision
97. ESM8530

    Considering the evidence: general
98. ESM8535

    Considering the evidence: contracts
99. ESM8540

    Considering the evidence: what happens in practice
100. ESM8545

     Considering the evidence: evidence of the client
101. ESM8550

     Considering the evidence: mutuality of obligation
102. ESM8555

     Considering the evidence: personal service
103. ESM8560

     Considering the evidence: substitution clauses
104. ESM8565

     Considering the evidence: ineffective or sham substitution clauses
105. ESM8570

     Considering the evidence: effective substitution clauses
106. ESM8575

     Considering the evidence: part and parcel of the organisation
107. ESM8580

     Considering the evidence: task of the assignment based engagements
108. ESM8585

     Considering the evidence: mutual intention
109. ESM8590

     Considering the evidence: multiple engagements
110. ESM8600

     Miscellaneous points: "worker" status in IR35