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Contents

Official guidance
Employment Status Manual

ESM11000 · Check Employment Status For Tax

  • ESM11005 · Introduction
  • ESM11006 · Who can use CEST?
  • ESM11010 · Results from CEST
  • ESM11015 · Using CEST
  • ESM11020 · Glossary of terms
  • ESM11025 · About you and the work
  • ESM11030 · About the worker and the work
  • ESM11035 · Office Holders
  • ESM11036 · Mutuality of Obligation
  • ESM11040 · Personal Service
  • ESM11045 · Personal Service - Hirer’s right to reject a substitute
  • ESM11050 · Personal Service - Does the worker pay the substitute?
  • ESM11055 · Personal Service - Hiring and paying helpers
  • ESM11060 · Control
  • ESM11065 · Control - What the worker does
  • ESM11070 · Control - How the worker carries out the work
  • ESM11075 · Control - When the work is done
  • ESM11080 · Control - Where the worker carries out the work
  • ESM11085 · Financial risk
  • ESM11090 · Financial Risk - Equipment Costs
  • ESM11095 · Financial risk - Vehicle Costs
  • ESM11100 · Financial Risk - Material Costs
  • ESM11105 · Financial risk – Other costs
  • ESM11110 · Financial Risk - Payment
  • ESM11115 · Financial risk – Putting work right
  • ESM11120 · Part and Parcel
  • ESM11125 · Part and Parcel – Corporate benefits
  • ESM11130 · Part and Parcel - Management Responsibilities
  • ESM11135 · Part and parcel – Introduction to customers and suppliers
  • ESM11140 · Business On Own Account
  • ESM11145 · Worker’s contracts - Exclusive services
  • ESM11150 · Worker's contracts - Ownership rights
  • ESM11155 · Worker’s contracts - Series of contracts
  • ESM11160 · Worker's contracts - Working time available
  • ESM11165 · Worker’s contracts - Work of a similar nature in the last 12 months
  • ESM11170 · CEST Output
  1. Check Employment Status For Tax: Contents
  2. Check Employment Status For Tax: Using CEST

ESM11015 | Check Employment Status For Tax: Using CEST

From HM Revenue & Customs · Employment Status Manual

Do you have to use CEST?

It is not compulsory to use CEST.

The service is a part of HMRC’s employment status guidance. Detailed advice is available in HMRC's Employment Status Manual.

Independent advice on employment status is available from lawyers, accountants and suitably qualified tax professionals.

Please note that CEST does not have a ‘save and return’ function. If you close CEST without finishing the questions, you will need to start from the beginning.

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