Employment Status Manual
Contents:
- Preface
- [ESM0000] ESM0000 – Overview
- [ESM0001A] ESM0001a – Data Protection
- ESM0002CO – An introduction to employment status work: table of contents [ESM0002co]
- ESM0100 – Procedural aspects of status work: table of contents [ESM0100]
- ESM0500 – Guide to determining status – overview [ESM0500]
- ESM2000 – Agency and temporary workers [ESM2000]
- ESM2500 – Offices [ESM2500]
- ESM2600 – Contracts of Training and Apprenticeship [ESM2600]
- ESM3500 – Managed Service Companies (MSC) [ESM3500]
- ESM4000 – Particular occupations [ESM4000]
- ESM5000 – NMW – VAT [ESM5000]
- ESM5500 – Employment Intermediaries travel expense provisions [ESM5500]
- ESM7000 – Case Law [ESM7000]
- ESM8000 – Intermediaries legislation: Chapter 8 ITEPA 2003 [ESM8000]
- ESM9000 – Off-payroll working legislation: Chapter 10 ITEPA 2003 [ESM9000]
- ESM10000 – Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021) [ESM10000]
- ESM11000 – Check Employment Status For Tax [ESM11000]
- ESMX0 – Sections transferred to the new Employment Status Manual [ESM0]
- [ESM0001] ESM0001 – Feedback
- Additional material found on the HMRC site [ESM3001]