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