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ESM10000 | Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents

From HM Revenue & Customs · Employment Status Manual

Contents50 entries

  1. ESM10001off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: public authorities: when the off-payroll working legislation applies and commencement
  2. ESM10001Aoff-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: other organisations and public authorities newly within scope - when the off-payroll working legislation applies and commencement
  3. ESM10002Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: key terms for the off-payroll working legislation
  4. ESM10003off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: conditions of liability
  5. ESM10003Aoff-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: non-material interest in a company intermediary
  6. ESM10003Boff-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Targeted Anti-Avoidance Rule (TAAR)
  7. ESM10004off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Managed Service Companies (MSC) and off-payroll working
  8. ESM10004ABasic principles: off-payroll working: from 6 April 2021: Construction Industry Scheme and off-payroll working
  9. ESM10005off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of public authority
  10. ESM10006off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisation and wholly overseas clients
  11. ESM10006AOff-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large-sized non-public sector organisation: Size-threshold changes from 6 April 2025
  12. ESM10007off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large-sized non-public sector organisations: groups
  13. ESM10008off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large-sized: connected persons
  14. ESM10009off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large-sized non-public sector organisations: joint ventures
  15. ESM10010off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: contracted-out services
  16. ESM10011off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of the public authority and medium/large-sized organisation not in the public sector
  17. ESM10011Aoff-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: duty for client to confirm its size upon request
  18. ESM10011BBasic principles: off-payroll working from 6 April 2021: suggested template when client confirms its size
  19. ESM10012off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Status Determination Statement (SDS)
  20. ESM10013off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: what constitutes a valid Status Determination Statement (SDS)
  21. ESM10014off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: reasonable care
  22. ESM10015off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: client-led status disagreement process
  23. ESM10015Aoff-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: client-led status disagreement process: guidance for workers
  24. ESM10016off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: duty for client to withdraw SDS if it ceases to be medium or large
  25. ESM10017off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: off-payroll working and the contractual chain
  26. ESM10018off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of agencies and other parties in the chain
  27. ESM10019off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: operating PAYE
  28. ESM10020off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: application of Income Taxes Act and Social Security Contributions and Benefits Act 1992 to deemed employments
  29. ESM10021off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: deductions from chain payments
  30. ESM10022off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: information to be provided by worker or intermediary and consequences of failure
  31. ESM10023off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: consequences of providing fraudulent information
  32. ESM10024off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: prevention of double taxation
  33. ESM10025off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international tax issues
  34. ESM10026off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international examples
  35. ESM10027off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the amount of the chain payment
  36. ESM10028off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed direct payment
  37. ESM10029off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed payment – example
  38. ESM10030off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how the worker accounts for and reports monies drawn from their intermediary
  39. ESM10031off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – how it will be applied
  40. ESM10032off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – steps clients and agencies can take to secure labour supply chains
  41. ESM10033off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: impact on pensions tax relief
  42. ESM10033ABasic principles: off-payroll working from 6 April 2021: statutory payments
  43. ESM10033Boff-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate statutory payments
  44. ESM10034off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: miscellaneous expenses
  45. ESM10035off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: CT accounting
  46. ESM10036off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: HMRC compliance approach
  47. ESM10037off-payroll working: Setting off Tax and National Insurance contributions already paid or assessed: When the legislation applies and commencement
  48. ESM10038off-payroll working: Setting off Tax and National Insurance contributions already paid or assessed: The set-off process
  49. ESM10038Aoff-payroll working: Setting off Tax and National Insurance contributions already paid: The set-off process: Case study
  50. ESM10039off-payroll working: Setting off Tax and National Insurance contributions already paid or assessed: Appeals