Updates: Employment Status Manual
2024
Updating contents page to include caselaw summaries published 05/12/2024
Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
Adding a case study for the off-payroll working set-offs process at ESM10038a.
2023
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
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Recent changes to this guidance
Page archived – Old legacy update page no longer required.
Recent changes to this guidance
Page archived – Old legacy update page no longer required.
Employment Status Manual: Recent changes to this guidance
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Recent changes to this guidance
Page archived – Old legacy update page no longer required.
Name of guidance: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: update index
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Status Manual: recent changes
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
2021
Check Employment Status For Tax: Results from CEST
Internal technical fix, no content change.
2020
update needed
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
update
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
Page archived.
Page archived.
Salaried Member: condition A: overview
Page archived.
Salaried Member: Condition A: Relevant arrangements
Page archived.
Salaried Member: Condition A: Relevant Period
Page archived.
Salaried Members: Condition A: When is the test applied?
Page archived.
Salaried Members: Condition A: “Reasonable to expect”
Page archived.
Page archived.
Salaried Member: Disguised Salary: Piecework
Page archived.
Salaried Member: Disguised Salary: Fees generated
Page archived.
Salaried Member: Disguised Salary: Bonus
Page archived.
Salaried Member: Disguised Salary: Personal performance
Page archived.
Salaried Member: Disguised Salary: Divisions of a business
Page archived.
Salaried Member: Disguised Salary: Guaranteed payments/floors
Page archived.
Salaried Member: Disguised Salary: Caps on profit shares
Page archived.
Salaried Member: Disguised Salary: Drawings on account of profit share or Disguised Salary
Page archived.
Salaried Member: Disguised Salary: Profit share: realistic view
Page archived.
Salaried Member: Disguised Salary: Profit share
Page archived.
Salaried Member: Disguised Salary: Profit share: Unexpected events
Page archived.
Salaried Member: Disguised Salary: Profit share: Benchmark
Page archived.
Salaried members: condition B: significant influence
Page archived.
Salaried Members: Condition B: Overview
Page archived.
Salaried Members: Condition B: The LLP agreement
Page archived.
Salaried Members: Condition B: What type of influence is relevant to the test?
Page archived.
Page archived.
Salaried Members: Condition B: Significance of size
page archived.
Salaried Members: Condition B: Hierarchy of members
Page archived.
Salaried Members: Condition B: Delegated powers
Page archived.
Salaried Members: Condition B: Part of a business
Page archived.
Salaried Members: Condition B: Indirect influence?
Page archived.
Salaried Members: Condition B: LLPs that are parents of a group
Page archived.
Salaried Members: Condition B: LLPs that are members of a group
Page archived.
Salaried Members: Condition B: Change in circumstances
Page archived.
Salaried member: condition C: contribution to the LLP
Page archived.
Salaried Member: Condition C: Overview
Page archived.
Salaried Member: Condition C: What is the contribution?
Page archived.
Salaried Member: Condition C: When to apply the test?
Page archived.
Salaried Member: Condition C: Becoming, or ceasing to be, a member part way through the year
Page archived.
Salaried Member: Condition C: A change in the contribution part way through the year
Page archived.
Salaried Member: Condition C: A reduction in the contribution
Page archived.
Salaried Member: Condition C: An increase in the contribution
Page archived.
Salaried Member: Condition C: Deemed contributions
Page archived.
Salaried Member: Condition C: Deemed contributions: failure to make the payment
Page archived.
Salaried member: anti-avoidance
Page archived.
Salaried Members: Anti-Avoidance: Overview
Page archived.
Salaried Members: Anti-Avoidance: becoming a member
Page archived.
Salaried members: anti-avoidance: financing arrangements
Page archived.
Salaried Members: Anti-Avoidance: Genuine finance
Page archived.
Salaried members: anti-avoidance: non-recourse loans
Page archived.
Salaried members: Anti-Avoidance: Connected party finance
Page archived.
Page archived. Guidance now on PM259340.
Page archived.
Salaried members: Anti-Avoidance: Combined loan facilities
Page archived.
Salaried Members: Anti-Avoidance: Short term appointment
Page archived.
Salaried Members: Anti-Avoidance: Use of intermediaries
Page archived.
Salaried Members: Anti-Avoidance: Interaction with mixed membership partnership legislation
Page archived.
Salaried members: implementation matters: contents
Page archived.
Salaried Members: Implementation Matters: Partnership Returns
Page archived.
Salaried Members: Implementation Matters: Individual
Page archived.
Salaried Members: Implementation Matters: Compliance & PAYE failure
Page archived.
Salaried Members: Implementation Matters: Capital assets
Page archived.
Salaried Members: Implementation Matters: Interest relief
Page archived.
Salaried Members: Implementation Matters: Auto-enrolment:
Page archived.
Salaried members: global structures
Page archived.
Salaried Members: Global Structures: Overseas members
Page archived.
Salaried Members: Global Structures: Working for the UK LLP
Page archived.
Salaried Members: Global Structures: Income from other firms
Page archived.
Salaried members: global structures: profits from the UK LLP
Page archived.
Salaried Members: Global Structures: Capital of the LLP
Page archived.
Salaried members: global structures: condition A: global profits
Page archived.
Salaried Members: Global Structures: Costs plus basis
Page archived.
Salaried Members: Global Structures: Significant influence
Page archived.
Page archived.
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)
Page archived.
Particular issues: multiple intermediaries
Page archived.
Particular issues: partnership basis periods - transitional rules
Page archived.
Particular issues: relief for overseas tax
Page archived.
Particular issues: receipts basis
Page archived.
Particular issues: interaction with the agency legislation
Page archived.
Particular issues: offices and office holders - when IR35 applies
Page archived.
Page archived.
Page archived.
Page archived.
Particular issues - claims for relief in respect of dividends - claims procedure
Page archived.
Particular issues - claims for relief in respect of dividends - how to handle claims
Page archived.
Opinions on contracts: introduction
Page archived.
Opinions on contracts: the basic process
Page archived.
Opinions on contracts: the basic process - flowchart - the IR35 Unit role
Page archived.
Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role
Page archived.
Opinions on contracts: general
Page archived.
Opinions on contracts: standard agency contracts
Page archived.
Opinions on contracts: oral contracts
Page archived.
Opinions on contracts: draft agreements and umbrella agreements
Page archived.
Opinions on contracts: model letters
Page archived.
Opinions on contracts: what to do where an opinion is disputed
Page archived.
Opinions on contracts: obtaining further information - third party contracts
Page archived.
Opinions on contracts: formal decisions and rights of appeal
Page archived.
Opinions on contracts: wording of in-year Section 8 Decision (legislation applies)
Page archived.
Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
Page archived.
Opinions on contracts: engagement covered by the legislation - model letter
Page archived.
Opinions on contracts: engagement not covered by the legislation - model letter
Page archived.
Opinions on contracts - Case studies: example 1 - “Gordon”
Page archived.
Opinions on contracts: Case studies - example 2 - “Henry”
Page archived.
Opinions on contracts: Case studies - example 3 - “Charlotte”
Page archived.
Formal S.8 Decisions: employer compliance reviews and requests for formal decisions
Page archived.
Page archived.
Considering the evidence: general
Page archived.
Considering the evidence: contracts
Page archived.
Considering the evidence: what happens in practice
Page archived.
Considering the evidence: the evidence of the client
Page archived.
Considering the evidence: mutuality of obligation
Page archived.
Considering the evidence: personal service
Page archived.
Considering the evidence: substitution clauses
Page archived.
Considering the evidence: ineffective or sham substitution clauses
Page archived.
Considering the evidence: effective substitution clauses
Page archived.
Considering the evidence: Part and parcel of the organisation
Page archived.
Considering the evidence: task or assignment-based engagements
Page archived.
Considering the evidence: mutual intention
Page archived.
Considering the evidence: multiple engagements
Page archived.
Page archived.
How to work out the deemed payment: when the deemed payment arises
Page archived.
How to account for the deemed payment
Page archived.
How to account for the deemed payment: settling the liability
Page archived.
How to account for the deemed payment: settling the liability - in-year event
Page archived.
How to work out the deemed payment: transitional rules
Page archived.
How to work out the taxable profits of the intermediary: special rules for partnerships
Page archived.
How to work out the taxable profits of the intermediary
Page archived.
How to work out the taxable profits of the intermediary: company example
Page archived.
How to work out the profits of the intermediary: partnership example - accounts made up to 5 April
Page archived.
Page archived.
Application of the tax and NICs rules: introduction
Page archived.
Application of the tax rules: residence of worker
Page archived.
Application of the tax rules: benefits in kind
Page archived.
Application of the tax rules: car benefits
Page archived.
Application of the tax rules: car benefits - example
Page archived.
Application of the tax rules: travel expenses
Page archived.
Application of the tax rules: travel expenses - example
Page archived.
Application of the NICs rules: annual earnings periods
Page archived.
Application of the NICs rules: annual earnings periods example
Page archived.
Application of the NICs rules: annual earnings period - example
Page archived.
Particular issues: introduction
Page archived.
Particular issues: avoidance of double taxation
Page archived.
Considering the evidence: effective substitution clauses
Archiving reason text added.
Introduction: overview of the legislation
Page archived.
Introduction: key terms for the intermediaries legislation
Page archived.
Introduction: how to work out when the legislation applies - example
Page archived.
Introduction: summary of the IR35 legislation
Page archived.
Introduction: the position before 6 April 2000
Page archived.
Introduction: the position from 6 April 2000
Page archived.
Introduction: the business entity tests and example scenarios
Page archived.
Introduction: key terms for IR35
Page archived.
Basic principles: introduction
Page archived.
Basic principles: when the legislation applies
Page archived.
Basic principles: how to work out when the legislation applies - flowchart
Page archived.
Basic principles: how to work out when the legislation applies - example
Page archived.
Basic principles: what happens when there is a relevant engagement
Page archived.
Basic principles: what happens when there is a relevant engagement - example
Page archived.
Basic principles: how to work out whether a deemed payment is treated as paid - flowchart
Page archived.
Basic principles: domestic workers
Page archived.
Basic principles: meaning of "the client"
Page archived.
Conditions of liability: introduction
Page archived.
Conditions of liability: where the intermediary is a company
Page archived.
Page archived.
Page archived.
Conditions of liability: exception where the client is an associated company of the intermediary
Page archived.
Conditions of liability: where the intermediary is a company - flowchart
Page archived.
Conditions of liability: where the intermediary is a partnership
Page archived.
Conditions of liability: where the intermediary is a partnership - flowchart
Page archived.
Conditions of liability: where the intermediary is an individual
Page archived.
Conditions of liability: definition of associate
Page archived.
Conditions of liability: where the client is a private client
Page archived.
Conditions of Liability - liability for NICs - client abroad
Page archived.
Conditions of Liability: liability for NICs - client in European Economic Area
Page archived.
Page archived.
Conditions of Liability: liability for NICs - rest of the world
Page archived.
The deemed payment: introduction
Page archived.
How to calculate the deemed payment
Page archived.
How to calculate the deemed payment: step by step guide
Page archived.
How to calculate the deemed payment: example
Page archived.
How to calculate the deemed payment: example using step by step guide
Page archived.
How to work out the deemed payment where there is more than one worker
Page archived.
How to work out the deemed payment where there is more than one worker: example
Page archived.
Page archived.
Page archived.
How to work out the deemed payment: Step One
Page archived.
How to work out the deemed payment: Step Two
Page archived.
How to work out the deemed payment: Step Three
Page archived.
How to work out the deemed payment: Step Four
Page archived.
How to work out the deemed payment: Step Five
Page archived.
How to work out the deemed payment: Step Six
Page archived.
How to work out the deemed payment: Step Seven
Page archived.
Page archived.
How to work out the deemed payment: Step Seven - relief for expense met by the worker - example
Page archived.
How to work out the deemed payment: Step Eight
Page archived.
How to work out the deemed payment: Step Eight - example
Page archived.
How to work out the deemed payment: Step Eight - step by step guide
Page archived.
How to work out the deemed payment: Step Eight - example using step by step guide
Page archived.
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