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ESM3000 | IR35 Intermediaries Legislation: contents

From HM Revenue & Customs · Employment Status Manual

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Contents118 entries

  1. ESM3001Introduction: overview of the legislation
  2. ESM3005Introduction: key terms for the intermediaries legislation
  3. ESM3008Introduction: how to work out when the legislation applies - example
  4. ESM3010Introduction: summary of the IR35 legislation
  5. ESM3012Introduction: the position from 6 April 2000
  6. ESM3030Basic principles: introduction
  7. ESM3031Basic principles: when the legislation applies
  8. ESM3032Basic principles: how to work out when the legislation applies - flowchart
  9. ESM3033Basic principles: how to work out when the legislation applies - example
  10. ESM3034Basic principles: what happens when there is a relevant engagement
  11. ESM3035Basic principles: what happens when there is a relevant engagement - example
  12. ESM3036Basic principles: how to work out whether a deemed payment is treated as paid - flowchart
  13. ESM3040Basic principles: domestic workers
  14. ESM3050Basic principles: meaning of "the client"
  15. ESM3100Conditions of liability: introduction
  16. ESM3105Conditions of liability: where the intermediary is a company
  17. ESM3106Conditions of liability: where the intermediary is a company and the worker does not have a material interest
  18. ESM3107Conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
  19. ESM3108Conditions of liability: exception where the client is an associated company of the intermediary
  20. ESM3109Conditions of liability: where the intermediary is a company - flowchart
  21. ESM3115Conditions of liability: where the intermediary is a partnership
  22. ESM3116Conditions of liability: where the intermediary is a partnership - flowchart
  23. ESM3120Conditions of liability: where the intermediary is an individual
  24. ESM3125Conditions of liability: definition of associate
  25. ESM3126Conditions of liability: where the client is a private client
  26. ESM3130Conditions of Liability - liability for NICs - client abroad
  27. ESM3131Conditions of Liability: liability for NICs - client in European Economic Area
  28. ESM3132Conditions of Liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom
  29. ESM3133Conditions of Liability: liability for NICs - rest of the world
  30. ESM3140The deemed payment: introduction
  31. ESM3145How to calculate the deemed payment
  32. ESM3146How to calculate the deemed payment: step by step guide
  33. ESM3147How to calculate the deemed payment: example
  34. ESM3150How to work out the deemed payment where there is more than one worker
  35. ESM3151How to work out the deemed payment where there is more than one worker: example
  36. ESM3155How to work out the deemed payment where the intermediary has income that is not from relevant engagements
  37. ESM3156How to work out the deemed payment where the intermediary has income that is not from relevant engagements: example
  38. ESM3160How to work out the deemed payment: Step One
  39. ESM3161How to work out the deemed payment: Step Two
  40. ESM3162How to work out the deemed payment: Step Three
  41. ESM3163How to work out the deemed payment: Step Four
  42. ESM3164How to work out the deemed payment: Step Five
  43. ESM3165How to work out the deemed payment: Step Six
  44. ESM3166How to work out the deemed payment: Step Seven
  45. ESM3167How to work out the deemed payment: Step Seven - example of deduction given at Step Three for which no deduction given at Step Seven
  46. ESM3168How to work out the deemed payment: Step Seven - relief for expense met by the worker - example
  47. ESM3169How to work out the deemed payment: Step Eight
  48. ESM3170How to work out the deemed payment: Step Eight - example
  49. ESM3171How to work out the deemed payment: Step Eight - step by step guide
  50. ESM3172How to work out the deemed payment: Step Eight - example using step by step guide
  51. ESM3180How to work out the deemed payment: when the deemed payment arises
  52. ESM3182How to account for the deemed payment: settling the liability
  53. ESM3183How to account for the deemed payment: settling the liability - in-year event
  54. ESM3190How to work out the deemed payment: transitional rules
  55. ESM3200How to work out the taxable profits of the intermediary
  56. ESM3201How to work out the taxable profits of the intermediary: special rules for partnerships
  57. ESM3202How to work out the taxable profits of the intermediary: company example
  58. ESM3203How to work out the profits of the intermediary: partnership example - accounts made up to 5 April
  59. ESM3204How to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April
  60. ESM3210Application of the tax and NICs rules: introduction
  61. ESM3220Application of the tax rules: residence of worker
  62. ESM3221Application of the tax rules: benefits in kind
  63. ESM3222Application of the tax rules: car benefits
  64. ESM3224Application of the tax rules: travel expenses
  65. ESM3225Application of the tax rules: travel expenses - example
  66. ESM3230Application of the NICs rules: annual earnings periods
  67. ESM3231Application of the NICs rules: annual earnings periods example
  68. ESM3232Application of the NICs rules: annual earnings period - example
  69. ESM3250Particular issues: introduction
  70. ESM3260Particular issues: avoidance of double taxation
  71. ESM3261Particular issues: foreign entertainers
  72. ESM3262Particular issues: treatment of payments made under Construction Industry Scheme (CIS)
  73. ESM3263Particular issues: multiple intermediaries
  74. ESM3264Particular issues: partnership basis periods - transitional rules
  75. ESM3265Particular issues: relief for overseas tax
  76. ESM3266Particular issues: receipts basis
  77. ESM3267Particular issues: interaction with the agency legislation
  78. ESM3268Particular issues: offices and office holders - when IR35 applies
  79. ESM3269Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general
  80. ESM3270Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims
  81. ESM3271Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32
  82. ESM3272Particular issues - claims for relief in respect of dividends - claims procedure
  83. ESM3273Particular issues - claims for relief in respect of dividends - how to handle claims
  84. ESM3280Opinions on contracts: introduction
  85. ESM3281Opinions on contracts: the basic process
  86. ESM3282Opinions on contracts: the basic process - flowchart - the IR35 Unit role
  87. ESM3283Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role
  88. ESM3284Opinions on contracts: general
  89. ESM3287Opinions on contracts: standard agency contracts
  90. ESM3288Opinions on contracts: oral contracts
  91. ESM3289Opinions on contracts: draft agreements and umbrella agreements
  92. ESM3291Opinions on contracts: model letters
  93. ESM3294Opinions on contracts: what to do where an opinion is disputed
  94. ESM3295Opinions on contracts: obtaining further information - third party contracts
  95. ESM3296Opinions on contracts: formal decisions and rights of appeal
  96. ESM3297Opinions on contracts: wording of in-year Section 8 Decision (legislation applies)
  97. ESM3298Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
  98. ESM3299Opinions on contracts: engagement covered by the legislation - model letter
  99. ESM3300Opinions on contracts: engagement not covered by the legislation - model letter
  100. ESM3311Opinions on contracts - Case studies: example 1 - “Gordon”
  101. ESM3312Opinions on contracts: Case studies - example 2 - “Henry”
  102. ESM3313Opinions on contracts: Case studies - example 3 - “Charlotte”
  103. ESM3315Formal S.8 Decisions: employer compliance reviews and requests for formal decisions
  104. ESM3316Formal S.8 decisions: employer compliance reviews and requests for formal decisions - the wording of the decision
  105. ESM3320Considering the evidence: general
  106. ESM3325Considering the evidence: contracts
  107. ESM3330Considering the evidence: what happens in practice
  108. ESM3335Considering the evidence: the evidence of the client
  109. ESM3340Considering the evidence: mutuality of obligation
  110. ESM3345Considering the evidence: personal service
  111. ESM3350Considering the evidence: substitution clauses
  112. ESM3355Considering the evidence: ineffective or sham substitution clauses
  113. ESM3360Considering the evidence: effective substitution clauses
  114. ESM3362Considering the evidence: Part and parcel of the organisation
  115. ESM3363Considering the evidence: task or assignment-based engagements
  116. ESM3370Considering the evidence: mutual intention
  117. ESM3380Considering the evidence: multiple engagements
  118. ESM3410‘Worker’ Status in IR35