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Contents

Official guidance
Employment Status Manual

ESM2000 · Agency and temporary workers

  • ESM2001 · The agency legislation
  • ESM2030 · Agency legislation - provisions from 6 April 2014: introduction
  • ESM2031 · Agency legislation - provisions from 6 April 2014: the legislation
  • ESM2032 · Agency legislation - provisions from 6 April 2014: when the agency legislation does not apply
  • ESM2033 · Agency legislation - provisions from 6 April 2014: agency workers - agencies
  • ESM2034 · Agency legislation - provisions from 6 April 2014: conditions that must be met for the agency legislation to apply
  • ESM2035 · Agency legislation - provisions from 6 April 2014: personal services
  • ESM2036 · Agency legislation - provisions from 6 April 2014: the contract
  • ESM2036a · Agency legislation - provisions from 6 April 2014: personally providing service and contracts- examples
  • ESM2037 · Agency legislation - provisions from 6 April 2014: supervision, direction or control (as to the manner in which the worker provides the services)
  • ESM2038 · Agency legislation - provisions from 6 April 2014: remuneration
  • ESM2039 · Agency legislation - provisions from 6 April 2014: the employer for tax purposes
  • ESM2040 · Agency legislation - provisions from 6 April 2014: the secondary contributor for NICs (6 April 2014 onwards)
  • ESM2041 · Agency legislation - provisions from 6 April 2014: targeted anti avoidance rule (TAAR)
  • ESM2042 · Agency legislation - provisions from 6 April 2014: record-keeping and returns
  • ESM2043 · Agency legislation - provisions from 6 April 2014: penalties
  • ESM2044 · Agency legislation - provisions from 6 April 2014: fraudulent documents
  • ESM2045 · Agency legislation - provisions from 6 April 2014: transfer of PAYE and secondary employers NIC liabilities
  • ESM2046 · Agency legislation - provisions from 6 April 2014: directors’ liability for paying PAYE debt
  • ESM2047 · Agency legislation - provisions from 6 April 2014: appeals
  • ESM2048 · Agency legislation - provisions from 6 April 2014: professional workers
  • ESM2049 · Agency legislation - provisions from 6 April 2014: more than one agency
  • ESM2050 · Agency legislation - provisions from 6 April 2014: partners, unincorporated bodies and their members
  • ESM2051 · Agency legislation - provisions from 6 April 2014: service companies (including PSCs)
  • ESM2052 · Agency legislation - provisions from 6 April 2014: agency workers - expenses
  • ESM2053 · Agency legislation - provisions from 6 April 2014: oil and gas sector
  • ESM2054 · Agency legislation - provisions from 6 April 2014: oil and gas sector - certification scheme
  • ESM2055 · 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”
  • ESM2055A · Agency legislation - provisions from 6 April 2014: how to form a view of whether Supervision, Direction or Control is present or not
  • ESM2056 · 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
  • ESM2057 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - IT consultant
  • ESM2058 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - professional chef
  • ESM2059 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - HGV driver
  • ESM2060 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - joiner / carpenter
  • ESM2061 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - supermarket delivery driver
  • ESM2062 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - security officer
  • ESM2064 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - domestic helper
  • ESM2066 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - operative at recycling plant
  • ESM2070 · Employment Intermediary Reporting: contents
  • ESM2300 · Continuous contract of employment or individual contract
  • ESM2310 · Individual engagements
  • ESM2320 · Overarching contracts of employment - background
  • ESM2330 · Overarching contracts of employment - legal position
  • ESM2340 · Overarching contracts of employment - the contract
  • ESM2350 · Overarching contracts of employment - guaranteed minimum hours
  • ESM2360 · Overarching contracts of employment - zero hours contract
  • ESM2370 · Overarching contracts of employment - providing an opinion on the contract
  • ESM2380 · Overarching contracts of employment - miscellaneous contractual issues
  • ESM2390 · Umbrella companies
  • ESM2029 · Agency legislation - provisions from 6 April 2014
  1. Agency and temporary workers: contents
  2. Agency and temporary workers: individual engagements

ESM2310 | Agency and temporary workers: individual engagements

From HM Revenue & Customs · Employment Status Manual

An individual short-term engagement can be either a contract of employment or a contract for services (or some other contract). The fact that there is no obligation on the engager’s part to provide work beyond the individual engagement is neither here nor there.

In O’Kelly and Others v Trusthouse Forte plc [1984] 1 QB 90 (see ESM7100), casual catering staff were found to be self-employed. However, the O’Kelly case is certainly not authority for concluding that all casual staff are self-employed as it is sometimes claimed. The employment status of a temporary worker was also considered by the Court of Appeal in the case of Secretary of State v McMeechan (see ESM7180). By contrast with the O’Kelly case, it decided that Mr McMeechan had been an employee even though the engagement only lasted for a very short period of time.

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