Employment status

Commentary – Tax Reporter ¶486-300
HMRC Guidance – ESM4500 ; ESM4501 ; ESM4502 ; ESM4504

Examiners and moderators

Commentary – Tax Reporter ¶486-310
HMRC Guidance – ESM4151 ; PAYE70245

Lecturers

Commentary – Tax Reporter ¶486-300
HMRC Guidance – ESM4500 ; ESM4501 ; ESM4502 ; ESM4504

School inspectors

Commentary – Tax Reporter ¶486-320
HMRC Guidance – ESM4301

Teachers

– see Teachers