Deemed employed earners

Commentary – Tax Reporter ¶1003-075
HMRC Guidance – ESM2037 ; ESM2055

Generally

Commentary – Royse on Construction Industry Scheme 13.1
Legislation/Regulatory – HMRCBrf50/09

Global or umbrella contracts of service

Commentary – Tax Reporter ¶1002-050

Status

Commentary – Tax Reporter ¶409-500