Updates: Employment Status Manual
2023
Updating title.
Agency and temporary workers: contents
updating contents to reflect guidance changes
Test Change Notes by 31 Aug
Film, Television and Production Guidance- Replacement for Appendix 1 list updated
Intermediaries legislation: Chapter 8 ITEPA 2003: Contents
Links to ESM8260 and ESM82600 archived
2022
Updating page to reflect drupal version
Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Recent changes to this guidance
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Recent changes to this guidance
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Employment Status Manual: Recent changes to this guidance
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Recent changes to this guidance
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: update index
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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Employment Status Manual: recent changes
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2021
Check Employment Status For Tax: Results from CEST
Internal technical fix, no content change.
2020
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2019
Particular occupations: entertainment industry - film and video workers - behind camera workers
signpost to new guidance
Particular occupations: entertainment industry: TV and radio workers: behind camera workers
temporary signpost to new guidance
Particular occupations: entertainment industry
created new guidance pages (draft linked to this page)
Check Employment Status For Tax: Control - What the worker does
Title and review date set
Check Employment Status For Tax: Control - When the work is done
Title and review date set
Check Employment Status For Tax: Financial risk
Title and review date set
Check Employment Status For Tax: Worker’s contracts - Work of a similar nature in the last 12 months
Title and review date set
Check Employment Status For Tax: Who can use CEST?
published too early
published too early
Check Employment Status For Tax: Worker's contracts - Working time available
publish for go live
Check Employment Status For Tax - Introduction
publication priority change
Check Employment Status For Tax: CEST Output
change
Check Employment Status For Tax: Results from CEST
publication priority change
Check Employment Status For Tax: Glossary of terms
change to publication priorities
Check Employment Status For Tax: About the worker and the work
change to publication priorities
Check Employment Status For Tax: Personal Service
change to publication priorities
Check Employment Status For Tax: Personal Service - Does the worker pay the substitute?
change to publication priorities
Check Employment Status For Tax: Control
change to publication priorities
Check Employment Status For Tax: Control - How the worker carries out the work
change to publication priorities
Check Employment Status For Tax: Control - Where the worker carries out the work
change to publication priorities
Check Employment Status For Tax: Financial Risk - Equipment Costs
publication priority change
Check Employment Status For Tax: Financial Risk - Material Costs
publication priority change
Check Employment Status For Tax: Financial Risk - Payment
publication priority change
Check Employment Status For Tax: Part and Parcel
publication priority change
Check Employment Status For Tax: Part and Parcel - Management Responsibilities
publication priority change
Check Employment Status For Tax: Business On Own Account
publication priority change
Check Employment Status For Tax: Worker's contracts - Ownership rights
publication priority change
Check Employment Status For Tax: Worker's contracts - Working time available
publication priority change
Check Employment Status For Tax: Part and Parcel – Corporate benefits
publication priority change
Check Employment Status For Tax: Financial risk – Putting work right
publication priority change
Check Employment Status For Tax: Financial risk – Other costs
publication priority change
Check Employment Status For Tax: Financial risk - Vehicle Costs
publication priority change
Check Employment Status For Tax: Financial risk
publication priority change
Check Employment Status For Tax: Control - When the work is done
publication priority change
Check Employment Status For Tax: Control - What the worker does
publication priority change
Check Employment Status For Tax: Personal Service - Hiring and paying helpers
publication priority change
Check Employment Status For Tax: Personal Service - Hirer’s right to reject a substitute
publication priority change
Check Employment Status For Tax: Office Holders
publication priority change
Check Employment Status For Tax: About you and the work
publication priority change
Check Employment Status For Tax: Using CEST
publication priority change
Check Employment Status For Tax: Part and parcel – Introduction to customers and suppliers
publication priority change
Check Employment Status For Tax: Worker’s contracts - Exclusive services
publication priority change
Check Employment Status For Tax: Worker’s contracts - Series of contracts
publication priority change
Check Employment Status For Tax: Worker’s contracts - Work of a similar nature in the last 12 months
publication priority change
Check Employment Status For Tax: Contents
add content
added new pages of guidance to contents list
Check Employment Status For Tax: Worker's contracts - Working time available
publish for go live
publish for go live
Check Employment Status For Tax: Who can use CEST?
published too early
test page removal
Salaried members: who can be a salaried member?
Page archived.
Salaried members: tests to use
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Salaried Member: condition A: overview
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Salaried Member: Condition A: Relevant arrangements
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Salaried Member: Condition A: Relevant Period
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Salaried Members: Condition A: When is the test applied?
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Salaried Members: Condition A: “Reasonable to expect”
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Salaried Member: Disguised Salary: Piecework
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Salaried Member: Disguised Salary: Fees generated
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Salaried Member: Disguised Salary: Bonus
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Salaried Member: Disguised Salary: Personal performance
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Salaried Member: Disguised Salary: Divisions of a business
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Salaried Member: Disguised Salary: Guaranteed payments/floors
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Salaried Member: Disguised Salary: Caps on profit shares
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Salaried Member: Disguised Salary: Drawings on account of profit share or Disguised Salary
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Salaried Member: Disguised Salary: Profit share: realistic view
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Salaried Member: Disguised Salary: Profit share
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Salaried Member: Disguised Salary: Profit share: Unexpected events
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Salaried Member: Disguised Salary: Profit share: Benchmark
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Salaried members: condition B: significant influence
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Salaried Members: Condition B: Overview
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Salaried Members: Condition B: The LLP agreement
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Salaried Members: Condition B: What type of influence is relevant to the test?
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Salaried Members: Condition B: Significance of size
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Salaried Members: Condition B: Hierarchy of members
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Salaried Members: Condition B: Delegated powers
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Salaried Members: Condition B: Part of a business
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Salaried Members: Condition B: Indirect influence?
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Salaried Members: Condition B: LLPs that are parents of a group
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Salaried Members: Condition B: LLPs that are members of a group
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Salaried Members: Condition B: Change in circumstances
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Salaried member: condition C: contribution to the LLP
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Salaried Member: Condition C: Overview
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Salaried Member: Condition C: What is the contribution?
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Salaried Member: Condition C: When to apply the test?
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Salaried Member: Condition C: Becoming, or ceasing to be, a member part way through the year
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Salaried Member: Condition C: A change in the contribution part way through the year
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Salaried Member: Condition C: A reduction in the contribution
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Salaried Member: Condition C: An increase in the contribution
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Salaried Member: Condition C: Deemed contributions
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Salaried Member: Condition C: Deemed contributions: failure to make the payment
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Salaried member: anti-avoidance
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Salaried Members: Anti-Avoidance: Overview
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Salaried Members: Anti-Avoidance: becoming a member
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Salaried members: anti-avoidance: financing arrangements
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Salaried Members: Anti-Avoidance: Genuine finance
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Salaried members: anti-avoidance: non-recourse loans
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Salaried members: Anti-Avoidance: Connected party finance
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Page archived. Guidance now on PM259340.
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Salaried members: Anti-Avoidance: Combined loan facilities
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Salaried Members: Anti-Avoidance: Short term appointment
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Salaried Members: Anti-Avoidance: Use of intermediaries
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Salaried Members: Anti-Avoidance: Interaction with mixed membership partnership legislation
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Salaried members: implementation matters: contents
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Salaried Members: Implementation Matters: Partnership Returns
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Salaried Members: Implementation Matters: Individual
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Salaried Members: Implementation Matters: Compliance & PAYE failure
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Salaried Members: Implementation Matters: Capital assets
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Salaried Members: Implementation Matters: Interest relief
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Salaried Members: Implementation Matters: Auto-enrolment:
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Salaried members: global structures
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Salaried Members: Global Structures: Overseas members
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Salaried Members: Global Structures: Working for the UK LLP
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Salaried Members: Global Structures: Income from other firms
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Salaried members: global structures: profits from the UK LLP
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Salaried Members: Global Structures: Capital of the LLP
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Salaried members: global structures: condition A: global profits
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Salaried Members: Global Structures: Costs plus basis
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Salaried Members: Global Structures: Significant influence
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Salaried members: global structures: profits from the UK LLP
Correct hyperlink.
Salaried members: global structures: condition A: global profits
Correct hyperlink.
Salaried Member: condition A: overview
Page archived. Guidance now on PM255100.
Salaried members: anti-avoidance: financing arrangements
Page archived. Guidance now on PM259305.
Salaried members: anti-avoidance: non-recourse loans
Page archived. Guidance now on PM259320.
Salaried members: Anti-Avoidance: Connected party finance
Page archived. Guidance now on PM259340.
Salaried Members: Implementation Matters: Interest relief
Page archived. Guidance now on PM260500.
Salaried Members: Implementation Matters: Auto-enrolment:
Page archived. Guidance now on PM260500.
Salaried members: global structures: profits from the UK LLP
Page archived. Guidance now on PM261500.
Salaried members: global structures: condition A: global profits
Page archived. Guidance now on PM261400.
Salaried Members: Global Structures: Costs plus basis
Page archived. Guidance now on PM261600.
Salaried Members: Global Structures: Income from other firms
Page archived. Guidance now on PM261700
Salaried Members: Global Structures: Significant influence
Page archived. Guidance now on PM261800.
Salaried Members: Global Structures: Capital of the LLP
Page archived. Guidance now on PM261900.
2018
Particular occupations: doctors - agency doctors
changes to content
Particular occupations: doctors - locums
change to body of cotnent
Introduction: advice for HMRC staff and the referral process
Name change: 'Customer Relationship Manager (CRM)' to 'Customer Compliance Manager (CCM)'.
Particular issues: foreign entertainers
Page archived.
Particular issues: treatment of payments made under Construction Industry Scheme (CIS)
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Particular issues: multiple intermediaries
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Particular issues: partnership basis periods - transitional rules
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Particular issues: relief for overseas tax
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Particular issues: receipts basis
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Particular issues: interaction with the agency legislation
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Particular issues: offices and office holders - when IR35 applies
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Particular issues - claims for relief in respect of dividends - claims procedure
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Particular issues - claims for relief in respect of dividends - how to handle claims
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Opinions on contracts: introduction
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Opinions on contracts: the basic process
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Opinions on contracts: the basic process - flowchart - the IR35 Unit role
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Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role
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Opinions on contracts: general
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Opinions on contracts: standard agency contracts
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Opinions on contracts: oral contracts
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Opinions on contracts: draft agreements and umbrella agreements
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Opinions on contracts: model letters
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Opinions on contracts: what to do where an opinion is disputed
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Opinions on contracts: obtaining further information - third party contracts
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Opinions on contracts: formal decisions and rights of appeal
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Opinions on contracts: wording of in-year Section 8 Decision (legislation applies)
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Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
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Opinions on contracts: engagement covered by the legislation - model letter
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Opinions on contracts: engagement not covered by the legislation - model letter
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Opinions on contracts - Case studies: example 1 - “Gordon”
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Opinions on contracts: Case studies - example 2 - “Henry”
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Opinions on contracts: Case studies - example 3 - “Charlotte”
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Formal S.8 Decisions: employer compliance reviews and requests for formal decisions
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Considering the evidence: general
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Considering the evidence: contracts
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Considering the evidence: what happens in practice
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Considering the evidence: the evidence of the client
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Considering the evidence: mutuality of obligation
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Considering the evidence: personal service
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Considering the evidence: substitution clauses
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Considering the evidence: ineffective or sham substitution clauses
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Considering the evidence: effective substitution clauses
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Considering the evidence: Part and parcel of the organisation
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Considering the evidence: task or assignment-based engagements
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Considering the evidence: mutual intention
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How to work out the deemed payment: when the deemed payment arises
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How to account for the deemed payment
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How to account for the deemed payment: settling the liability
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How to account for the deemed payment: settling the liability - in-year event
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How to work out the deemed payment: transitional rules
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How to work out the taxable profits of the intermediary: special rules for partnerships
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How to work out the taxable profits of the intermediary
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How to work out the taxable profits of the intermediary: company example
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How to work out the profits of the intermediary: partnership example - accounts made up to 5 April
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Application of the tax and NICs rules: introduction
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Application of the tax rules: residence of worker
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Application of the tax rules: benefits in kind
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Application of the tax rules: car benefits
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Application of the tax rules: car benefits - example
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Application of the tax rules: travel expenses
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Application of the tax rules: travel expenses - example
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Application of the NICs rules: annual earnings periods
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Application of the NICs rules: annual earnings periods example
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Application of the NICs rules: annual earnings period - example
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Particular issues: introduction
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Particular issues: avoidance of double taxation
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Considering the evidence: effective substitution clauses
Archiving reason text added.
Introduction: overview of the legislation
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Introduction: key terms for the intermediaries legislation
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Introduction: how to work out when the legislation applies - example
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Introduction: summary of the IR35 legislation
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Introduction: the position before 6 April 2000
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Introduction: the position from 6 April 2000
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Introduction: the business entity tests and example scenarios
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Introduction: key terms for IR35
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Basic principles: introduction
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Basic principles: when the legislation applies
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Basic principles: how to work out when the legislation applies - flowchart
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Basic principles: how to work out when the legislation applies - example
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Basic principles: what happens when there is a relevant engagement
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Basic principles: what happens when there is a relevant engagement - example
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Basic principles: how to work out whether a deemed payment is treated as paid - flowchart
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Basic principles: domestic workers
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Basic principles: meaning of "the client"
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Conditions of liability: introduction
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Conditions of liability: where the intermediary is a company
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Conditions of liability: exception where the client is an associated company of the intermediary
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Conditions of liability: where the intermediary is a company - flowchart
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Conditions of liability: where the intermediary is a partnership
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Conditions of liability: where the intermediary is a partnership - flowchart
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Conditions of liability: where the intermediary is an individual
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Conditions of liability: definition of associate
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Conditions of liability: where the client is a private client
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Conditions of Liability - liability for NICs - client abroad
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Conditions of Liability: liability for NICs - client in European Economic Area
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Conditions of Liability: liability for NICs - rest of the world
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The deemed payment: introduction
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How to calculate the deemed payment
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How to calculate the deemed payment: step by step guide
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How to calculate the deemed payment: example
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How to calculate the deemed payment: example using step by step guide
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How to work out the deemed payment where there is more than one worker
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How to work out the deemed payment where there is more than one worker: example
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How to work out the deemed payment: Step One
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How to work out the deemed payment: Step Two
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How to work out the deemed payment: Step Three
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How to work out the deemed payment: Step Four
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How to work out the deemed payment: Step Five
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How to work out the deemed payment: Step Six
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How to work out the deemed payment: Step Seven
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How to work out the deemed payment: Step Seven - relief for expense met by the worker - example
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How to work out the deemed payment: Step Eight
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How to work out the deemed payment: Step Eight - example
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How to work out the deemed payment: Step Eight - step by step guide
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How to work out the deemed payment: Step Eight - example using step by step guide
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2017
How to account for the deemed payment: settling the liability
Archiving reason text added.
Agency and temporary workers: contents
Guidance added for umbrella companies.
changes needed due to legislative change post launch
Intermediaries legislation: Chapter 8 ITEPA 2003: Contents
removal of ESM9000 pages since they have their own contents page
Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
contents page for new guidance
Introduction: the business entity tests and example scenarios
page no longer needed
Introduction: the position before 6 April 2000
archiving requried
2016
Particular occupations: doctors - agency doctors
The second sentence of the second paragraph has been amended to remove the reference to consultants and the last paragraph has been removed because we are concerned that it may not be accurate. We will include replacement guidance in the near future.
Procedural aspects of status cases: Departmental structure
Change of address.
Particular occupations: entertainment industry - Film Industry Unit
Change of address.
Particular occupations: entertainment industry - TV and radio workers - TV and Broadcasting Unit
Change of address.
Particular occupations: entertainment industry - TV and radio workers - main Revenue office
Change of address.
Employment Intermediaries travel expense provisions: Contents
Updated contents list with new pages added 5510 to 5680