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ESM2000 | Agency and temporary workers: contents

From HM Revenue & Customs · Employment Status Manual

Contents50 entries

  1. ESM2001Agency and temporary workers: the agency legislation
  2. ESM2030Agency and temporary workers: agency legislation - provisions from 6 April 2014: introduction
  3. ESM2031Agency and temporary workers: agency legislation - provisions from 6 April 2014: the legislation
  4. ESM2032Agency and temporary workers: agency legislation - provisions from 6 April 2014: when the agency legislation does not apply
  5. ESM2033Agency and temporary workers: agency legislation - provisions from 6 April 2014: agency workers - agencies
  6. ESM2034Agency and temporary workers: agency legislation - provisions from 6 April 2014: conditions that must be met for the agency legislation to apply
  7. ESM2035Agency and temporary workers: agency legislation - provisions from 6 April 2014: personal services
  8. ESM2036Agency and temporary workers: agency legislation - provisions from 6 April 2014: the contract
  9. ESM2036aAgency and temporary workers: agency legislation - provisions from 6 April 2014: personally providing service and contracts- examples
  10. ESM2037Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control (as to the manner in which the worker provides the services)
  11. ESM2038Agency and temporary workers: agency legislation - provisions from 6 April 2014: remuneration
  12. ESM2039Agency and temporary workers: agency legislation - provisions from 6 April 2014: the employer for tax purposes
  13. ESM2040Agency and temporary workers: agency legislation - provisions from 6 April 2014: the secondary contributor for NICs (6 April 2014 onwards)
  14. ESM2041Agency and temporary workers: agency legislation - provisions from 6 April 2014: targeted anti avoidance rule (TAAR)
  15. ESM2042Agency and temporary workers: agency legislation - provisions from 6 April 2014: record-keeping and returns
  16. ESM2043Agency and temporary workers: agency legislation - provisions from 6 April 2014: penalties
  17. ESM2044Agency and temporary workers: agency legislation - provisions from 6 April 2014: fraudulent documents
  18. ESM2045Agency and temporary workers: agency legislation - provisions from 6 April 2014: transfer of PAYE and secondary employers NIC liabilities
  19. ESM2046Agency and temporary workers: agency legislation - provisions from 6 April 2014: directors’ liability for paying PAYE debt
  20. ESM2047Agency and temporary workers: agency legislation - provisions from 6 April 2014: appeals
  21. ESM2048Agency and temporary workers: agency legislation - provisions from 6 April 2014: professional workers
  22. ESM2049Agency and temporary workers: agency legislation - provisions from 6 April 2014: more than one agency
  23. ESM2050Agency and temporary workers: agency legislation - provisions from 6 April 2014: partners, unincorporated bodies and their members
  24. ESM2051Agency and temporary workers: agency legislation - provisions from 6 April 2014: service companies (including PSCs)
  25. ESM2052Agency and temporary workers: agency legislation - provisions from 6 April 2014: agency workers - expenses
  26. ESM2053Agency and temporary workers: agency legislation - provisions from 6 April 2014: oil and gas sector
  27. ESM2054Agency and temporary workers: agency legislation - provisions from 6 April 2014: oil and gas sector - certification scheme
  28. ESM2055Agency and temporary workers: agency legislation - provisions from 6 April 2014: agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided”
  29. ESM2055AAgency and temporary workers: agency legislation - provisions from 6 April 2014: how to form a view of whether Supervision, Direction or Control is present or not
  30. ESM2056Agency and temporary workers: agency legislation - provisions from 6 April 2014: agency legislation - table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction or control
  31. ESM2057Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - IT consultant
  32. ESM2058Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - professional chef
  33. ESM2059Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - HGV driver
  34. ESM2060Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - joiner / carpenter
  35. ESM2061Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - supermarket delivery driver
  36. ESM2062Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - security officer
  37. ESM2064Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - domestic helper
  38. ESM2066Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - operative at recycling plant
  39. ESM2070Employment Intermediary Reporting: contents
  40. ESM2300Agency and temporary workers: continuous contract of employment or individual contract
  41. ESM2310Agency and temporary workers: individual engagements
  42. ESM2320Agency and temporary workers: overarching contracts of employment - background
  43. ESM2330Agency and temporary workers: overarching contracts of employment - legal position
  44. ESM2340Agency and temporary workers: overarching contracts of employment - the contract
  45. ESM2350Agency and temporary workers: overarching contracts of employment - guaranteed minimum hours
  46. ESM2360Agency and temporary workers: overarching contracts of employment - zero hours contract
  47. ESM2370Agency and temporary workers: overarching contracts of employment - providing an opinion on the contract
  48. ESM2380Agency and temporary workers: overarching contracts of employment - miscellaneous contractual issues
  49. ESM2390Agency and temporary workers: umbrella companies
  50. ESM2029Agency and temporary workers: agency legislation - provisions from 6 April 2014: contents