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Official guidance
Employment Status Manual

ESM0100 · Procedural aspects of status work: table of contents

  • ESM0140 · When and how to seek advice from IPD Technical (Status Team)
  • ESM0141 · When and how to seek advice from Employment Status and Intermediaries (ES&I)
  • ESM0101 · Procedural aspects of status cases: overview
  • ESM0102 · Procedural aspects of status cases: Departmental structure
  • ESM0103 · Procedural aspects of status cases: when and how to seek advice
  • ESM0104 · Procedural aspects of status cases: general enquiries
  • ESM0105 · Procedural aspects of status cases: extent of review
  • ESM0106 · Procedural aspects of status cases: written decisions and opinions
  • ESM0107 · Procedural aspects of status cases: actual cases - what to do when you have formed an opinion
  • ESM0108 · Procedural aspects of status cases: written opinions
  • ESM0109 · Procedural aspects of status cases: written opinion - standard format letter 1
  • ESM0110 · Procedural aspects of status cases: written opinion - standard format letter 2
  • ESM0111 · Procedural aspects of status cases: binding nature of opinions in writing
  • ESM0113 · Procedural aspects of status cases: liabilities pending an agreement
  • ESM0114 · Procedural aspects of status cases: SA enquiries and status reviews
  • ESM0115 · Procedural aspects of status cases: telephone enquiries
  • ESM0116 · Procedural aspects of status cases: settling cases
  • ESM0117 · Procedural aspects of status cases: where there is agreement
  • ESM0118 · Procedural aspects of status cases: advice/liaison on status issues
  • ESM0119 · Procedural aspects of status cases: formal procedure in disputed cases - general
  • ESM0120 · Procedural aspects of status cases: formal procedure in disputed cases - use of Regulation 72 Condition A SI 2003 No. 2682
  • ESM0121 · Procedural aspects of status cases: formal procedure in disputed cases - Regulation 86 of the SS (Contributions) Regulations 2001 (SI 2001 No. 1004)
  • ESM0122 · Procedural aspects of status cases: differences between tax and NICs
  • ESM0123 · Procedural aspects of status cases: differences between tax and NICs
  • ESM0124 · Procedural aspects of status cases: differences between tax and NICs
  • ESM0125 · Procedural aspects of status cases - submissions to IPD Status Technical Team
  • ESM0126 · Procedural aspects of status cases: complaints about competitors getting better treatment
  • ESM0128 · Procedural aspects of status cases: follow-up action
  • ESM0129 · Procedural aspects of status cases: general letters to individuals about chargeability as trading income
  1. Procedural aspects of status work: table of contents
  2. Procedural aspects of status cases: differences between tax and NICs

ESM0123 | Procedural aspects of status cases: differences between tax and NICs

From HM Revenue & Customs · Employment Status Manual

Special rules affecting income tax only

Section 15 ITTOIA 2005 categorises certain offshore divers and diving supervisors as self-employed for tax purposes. If workers are likely to be affected, advice should be sought from the Divers Unit at the LC SMEI, Aberdeen Office.

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