Agency workers

Commentary – Tax Reporter ¶1021-750
HMRC Guidance – ESM2005

Airmen

Commentary – Tax Reporter ¶1021-800

Armed forces

Commentary – Tax Reporter ¶1021-900

Artistes and entertainers

Commentary – Tax Reporter ¶1022-000

Crown servants

Commentary – Tax Reporter ¶1022-100–Tax Reporter ¶1022-225

Diplomatic staff

Commentary – Tax Reporter ¶1022-325–Tax Reporter ¶1022-350

Directors

Commentary – Tax Reporter ¶1022-600–Tax Reporter ¶1022-800

Divers and rig workers

Commentary – Tax Reporter ¶1023-050–Tax Reporter ¶1023-075
HMRC Guidance – NIM06380
Case Law – Mason v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Examiners

Commentary – Tax Reporter ¶1023-175
HMRC Guidance – ESM4150

Generally

Commentary – Tax Reporter ¶1021-700

Homeworkers/outworkers

Commentary – Tax Reporter ¶1023-275

Lecturers, teachers, instructors

Commentary – Tax Reporter ¶1023-375

Lloyd's Names

Commentary – Tax Reporter ¶1023-475

Mariners

Commentary – Tax Reporter ¶1023-575
HMRC Guidance – NIM29002

Married couples and civil partners

Commentary – Tax Reporter ¶1023-675

Ministers of religion

Commentary – Tax Reporter ¶1023-775

Partnerships

Commentary – Tax Reporter ¶1023-875

Personal service companies

Commentary – Tax Reporter ¶1023-975

Share fishermen

Commentary – Tax Reporter ¶1024-075

Sportspeople

Commentary – Tax Reporter ¶1024-250

Sub-postmasters

Commentary – Tax Reporter ¶1024-325–Tax Reporter ¶1024-400
HMRC Guidance – BIM66301
Case Law – Dhendsa v Richardson (HMIT)

Trainees

Commentary – Tax Reporter ¶1024-475

Volunteer development workers

Commentary – Tax Reporter ¶1024-575