Overview

The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals. The manual is divided into a number of broad subject areas as follows

ESM0002CO onwards An introduction to employment status work
ESM0100 onwards Procedural aspects of employment status work
ESM0500 onwards Guidance on dealing with employment status issues

Guidance is also provided on specific areas as follows:

ESM2000 onwards Agency and Temporary workers
ESM2500 onwards Offices
ESM2600 onwards Contracts of training and apprenticeship
ESM3000 onwards Service companies and other intermediaries
ESM3500 onwards Managed Service Companies (MSC)
ESM4000 onwards Particular occupations
ESM5000 onwards NMW and VAT
ESM7000 onwards Case law summaries

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