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Contents

Official guidance

Employment Status Manual

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ESM0001a · Data Protection
ESM0002CO · An introduction to employment status work: table of contents
ESM0100 · Procedural aspects of status work: table of contents
ESM0500 · Guide to determining status - overview
ESM2000 · Agency and temporary workers
ESM2400 · Umbrella companies legislation: Chapter 11 ITEPA 2003 (from 6 April 2026)
ESM2500 · Offices
ESM2600 · Contracts of Training and Apprenticeship
ESM3500 · Managed Service Companies (MSC)
ESM4000 · Particular occupations
ESM5000 · NMW - VAT
ESM5500 · Employment Intermediaries travel expense provisions
ESM7000 · Case Law
ESM8000 · Intermediaries legislation: Chapter 8 ITEPA 2003
ESM9000 · Off-payroll working legislation: Chapter 10 ITEPA 2003
ESM10000 · Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021)
ESM11000 · Check Employment Status For Tax
ESMX0 · Sections transferred to the new Employment Status Manual
ESM0001 · Feedback
ESMUPDATE001 · Employment Status Manual: update index
ESM · ESM9085: Off-payroll working: how the worker accounts for monies drawn from their intermediary
ESM0000 · Overview
ESM0112 · Procedural aspects of status cases: Providing advice Signed written contracts
esm11001 · Test Page
ESM2002 · Agency and temporary workers: the nature of an agency contract (applicable up to 5 April 2014)
ESM2003 · Agency and temporary workers: who was covered by the legislation prior to 6 April 2014
ESM2004 · Agency and temporary workers: individuals
ESM2005 · Agency and temporary workers: right of supervision, direction or control as to the manner in which services are provided
ESM2006 · Agency and temporary workers: meaning of ‘supplied to the client’
ESM2007 · Agency and temporary workers: remuneration otherwise chargeable as employment income
ESM2008 · Agency and temporary workers: remuneration paid or provided by the client in relation to the services
ESM2009 · Agency and temporary workers: retainers paid by the agency
ESM2010 · Agency and temporary workers: partners or members of an unincorporated body
ESM2011 · Agency and temporary workers: the agency contract and the requirement for personal service
ESM2012 · Agency and temporary workers: specific exemptions / excluded services
ESM2013 · Agency and temporary workers: agencies providing a mix of services
ESM2014 · Agency and temporary workers: professional workers
ESM2015 · Agency and temporary workers: overseas agencies
ESM2016 · Agency and temporary workers: two agencies but one worker
ESM2017 · Agency and temporary workers: contracts between an agency and a company
ESM2018 · Agency and temporary workers: expenses of incorporated agency workers
ESM2019 · Agency and temporary workers: travel expenses
ESM2020 · Agency and temporary workers: travel between premises of different clients
ESM2021 · Agency and temporary workers: subsistence expenses
ESM2022 · Agency and temporary workers: procedure for new agencies
ESM2023 · Agency and temporary workers: particular occupations
ESM2024 · Agency and temporary workers: written opinion - standard format letter
ESM3000 · IR35 Intermediaries Legislation
ESM3004 · Summary of the intermediaries legislation
ESM3011 · Introduction: the position before 6 April 2000
ESM3015 · Introduction: the business entity tests and example scenarios
ESM3020 · Introduction: key terms for IR35
ESM3148 · How to calculate the deemed payment: example using step by step guide
ESM3181 · How to account for the deemed payment
ESM3223 · Application of the tax rules: car benefits - example
ESM4120 · Particular Occupations: entertainment industry – TV and radio workers - behind the camera workers roles normally treated as self-employed, Appendix 1 table
ESM6000 · ESM60000 Limited Liability Partnerships - Salaried members
ESM60000 · Limited Liability Partnerships: salaried members
ESM60005 · Salaried members: overview
ESM60010 · Salaried Members: Table
esm60020 · Salaried members: who can be a salaried member?
ESM60025 · Salaried members: tests to use
ESM60030 · Salaried Members: Capacity
ESM61000 · Salaried member: condition A
ESM61010 · Salaried Member: Condition A: Example
ESM61040 · Salaried Member: Disguised Salary: Piecework
ESM61045 · Salaried Member: Disguised Salary: Fees generated
ESM61050 · Salaried Member: Disguised Salary: Bonus
ESM61055 · Salaried Member: Disguised Salary: Personal performance
ESM61060 · Salaried Member: Disguised Salary: Divisions of a business
ESM61065 · Salaried Member: Disguised Salary: Guaranteed payments/floors
ESM61070 · Salaried Member: Disguised Salary: Caps on profit shares
ESM61075 · Salaried Member: Disguised Salary: Drawings on account of profit share or Disguised Salary
ESM61090 · Salaried Member: Disguised Salary: Profit share: realistic view
ESM61095 · Salaried Member: Disguised Salary: Profit share: Unexpected events
ESM61100 · Salaried Member: Disguised Salary: Profit share: Benchmark
ESM61105 · Salaried Member: Disguised Salary: Profit share: Tranches of reward
ESM61110 · Salaried Member: Disguised Salary: Benefits in kind and pension contributions
ESM62000 · Salaried members: condition B: significant influence
ESM63000 · Salaried member: condition C: contribution to the LLP
ESM63035 · Salaried Member: Condition C: A reduction in the contribution
ESM63040 · Salaried Member: Condition C: An increase in the contribution
ESM64000 · Salaried member: anti-avoidance
ESM64020 · Salaried Members: Anti-Avoidance: Genuine finance
ESM64025 · Salaried members: anti-avoidance: non-recourse loans
ESM64030 · Salaried members: Anti-Avoidance: Combined loan facilities
ESM64035 · Salaried members: Anti-Avoidance: Connected party finance
ESM65000 · Salaried members: implementation matters
ESM66000 · Salaried members: global structures
ESM82600 · Basic principles: how to work out the taxable profits of the intermediary
ESMUPDATE100218 · Employment Status Manual: recent changes
ESMUPDATE100422 · Employment Status Manual: recent changes
ESMUPDATE100705 · Employment Status Manual: recent changes
ESMUPDATE100917 · Employment Status Manual: recent changes
ESMUPDATE101101 · Employment Status Manual: recent changes
ESMUPDATE110531 · Employment Status Manual: recent changes
ESMUPDATE111006 · Employment Status Manual: recent changes
ESMUPDATE120423 · Employment Status Manual: recent changes
ESMUPDATE130411 · Employment Status Manual: recent changes
ESMUPDATE140429 · Employment Status Manual: recent changes
ESMUPDATE140514 · Employment Status Manual: recent changes
ESMUPDATE140604 · Name of guidance: recent changes
ESMUPDATE140815 · Recent changes to this guidance
ESMUPDATE141117 · Employment Status Manual: recent changes
ESMUPDATE141120 · Employment Status Manual: recent changes
ESMUPDATE141127 · Employment Status Manual: Recent changes to this guidance
ESMUPDATE141219 · Recent changes to this guidance
ESMUPDATE150123 · Recent changes to this guidance
ESMUPDATE150220 · Employment Status Manual: recent changes
ESMUPDATE150317 · Employment Status Manual: recent changes
ESMUPDATE150410 · Employment Status Manual: recent changes
ESMUPDATE150417 · Employment Status Manual: recent changes

Employment Status Manual
Introduction: the position before 6 April 2000

ESM3011 | Introduction: the position before 6 April 2000

From HM Revenue & Customs · Employment Status Manual

Page archived. New guidance from page ESM8000 onwards.