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Contents

Official guidance
Employment Status Manual

ESM3000 · IR35 Intermediaries Legislation

  • ESM3001 · Introduction: overview of the legislation
  • ESM3005 · Introduction: key terms for the intermediaries legislation
  • ESM3008 · Introduction: how to work out when the legislation applies - example
  • ESM3010 · Introduction: summary of the IR35 legislation
  • ESM3012 · Introduction: the position from 6 April 2000
  • ESM3030 · Basic principles: introduction
  • ESM3031 · Basic principles: when the legislation applies
  • ESM3032 · Basic principles: how to work out when the legislation applies - flowchart
  • ESM3033 · Basic principles: how to work out when the legislation applies - example
  • ESM3034 · Basic principles: what happens when there is a relevant engagement
  • ESM3035 · Basic principles: what happens when there is a relevant engagement - example
  • ESM3036 · Basic principles: how to work out whether a deemed payment is treated as paid - flowchart
  • ESM3040 · Basic principles: domestic workers
  • ESM3050 · Basic principles: meaning of "the client"
  • ESM3100 · Conditions of liability: introduction
  • ESM3105 · Conditions of liability: where the intermediary is a company
  • ESM3106 · Conditions of liability: where the intermediary is a company and the worker does not have a material interest
  • ESM3107 · Conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
  • ESM3108 · Conditions of liability: exception where the client is an associated company of the intermediary
  • ESM3109 · Conditions of liability: where the intermediary is a company - flowchart
  • ESM3115 · Conditions of liability: where the intermediary is a partnership
  • ESM3116 · Conditions of liability: where the intermediary is a partnership - flowchart
  • ESM3120 · Conditions of liability: where the intermediary is an individual
  • ESM3125 · Conditions of liability: definition of associate
  • ESM3126 · Conditions of liability: where the client is a private client
  • ESM3130 · Conditions of Liability - liability for NICs - client abroad
  • ESM3131 · Conditions of Liability: liability for NICs - client in European Economic Area
  • ESM3132 · Conditions of Liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom
  • ESM3133 · Conditions of Liability: liability for NICs - rest of the world
  • ESM3140 · The deemed payment: introduction
  • ESM3145 · How to calculate the deemed payment
  • ESM3146 · How to calculate the deemed payment: step by step guide
  • ESM3147 · How to calculate the deemed payment: example
  • ESM3150 · How to work out the deemed payment where there is more than one worker
  • ESM3151 · How to work out the deemed payment where there is more than one worker: example
  • ESM3155 · How to work out the deemed payment where the intermediary has income that is not from relevant engagements
  • ESM3156 · How to work out the deemed payment where the intermediary has income that is not from relevant engagements: example
  • ESM3160 · How to work out the deemed payment: Step One
  • ESM3161 · How to work out the deemed payment: Step Two
  • ESM3162 · How to work out the deemed payment: Step Three
  • ESM3163 · How to work out the deemed payment: Step Four
  • ESM3164 · How to work out the deemed payment: Step Five
  • ESM3165 · How to work out the deemed payment: Step Six
  • ESM3166 · How to work out the deemed payment: Step Seven
  • ESM3167 · How to work out the deemed payment: Step Seven - example of deduction given at Step Three for which no deduction given at Step Seven
  • ESM3168 · How to work out the deemed payment: Step Seven - relief for expense met by the worker - example
  • ESM3169 · How to work out the deemed payment: Step Eight
  • ESM3170 · How to work out the deemed payment: Step Eight - example
  • ESM3171 · How to work out the deemed payment: Step Eight - step by step guide
  • ESM3172 · How to work out the deemed payment: Step Eight - example using step by step guide
  • ESM3180 · How to work out the deemed payment: when the deemed payment arises
  • ESM3182 · How to account for the deemed payment: settling the liability
  • ESM3183 · How to account for the deemed payment: settling the liability - in-year event
  • ESM3190 · How to work out the deemed payment: transitional rules
  • ESM3200 · How to work out the taxable profits of the intermediary
  • ESM3201 · How to work out the taxable profits of the intermediary: special rules for partnerships
  • ESM3202 · How to work out the taxable profits of the intermediary: company example
  • ESM3203 · How to work out the profits of the intermediary: partnership example - accounts made up to 5 April
  • ESM3204 · How to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April
  • ESM3210 · Application of the tax and NICs rules: introduction
  • ESM3220 · Application of the tax rules: residence of worker
  • ESM3221 · Application of the tax rules: benefits in kind
  • ESM3222 · Application of the tax rules: car benefits
  • ESM3224 · Application of the tax rules: travel expenses
  • ESM3225 · Application of the tax rules: travel expenses - example
  • ESM3230 · Application of the NICs rules: annual earnings periods
  • ESM3231 · Application of the NICs rules: annual earnings periods example
  • ESM3232 · Application of the NICs rules: annual earnings period - example
  • ESM3250 · Particular issues: introduction
  • ESM3260 · Particular issues: avoidance of double taxation
  • ESM3261 · Particular issues: foreign entertainers
  • ESM3262 · Particular issues: treatment of payments made under Construction Industry Scheme (CIS)
  • ESM3263 · Particular issues: multiple intermediaries
  • ESM3264 · Particular issues: partnership basis periods - transitional rules
  • ESM3265 · Particular issues: relief for overseas tax
  • ESM3266 · Particular issues: receipts basis
  • ESM3267 · Particular issues: interaction with the agency legislation
  • ESM3268 · Particular issues: offices and office holders - when IR35 applies
  • ESM3269 · Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general
  • ESM3270 · Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims
  • ESM3271 · Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32
  • ESM3272 · Particular issues - claims for relief in respect of dividends - claims procedure
  • ESM3273 · Particular issues - claims for relief in respect of dividends - how to handle claims
  • ESM3280 · Opinions on contracts: introduction
  • ESM3281 · Opinions on contracts: the basic process
  • ESM3282 · Opinions on contracts: the basic process - flowchart - the IR35 Unit role
  • ESM3283 · Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role
  • ESM3284 · Opinions on contracts: general
  • ESM3287 · Opinions on contracts: standard agency contracts
  • ESM3288 · Opinions on contracts: oral contracts
  • ESM3289 · Opinions on contracts: draft agreements and umbrella agreements
  • ESM3291 · Opinions on contracts: model letters
  • ESM3294 · Opinions on contracts: what to do where an opinion is disputed
  • ESM3295 · Opinions on contracts: obtaining further information - third party contracts
  • ESM3296 · Opinions on contracts: formal decisions and rights of appeal
  • ESM3297 · Opinions on contracts: wording of in-year Section 8 Decision (legislation applies)
  • ESM3298 · Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
  • ESM3299 · Opinions on contracts: engagement covered by the legislation - model letter
  • ESM3300 · Opinions on contracts: engagement not covered by the legislation - model letter
  • ESM3311 · Opinions on contracts - Case studies: example 1 - “Gordon”
  • ESM3312 · Opinions on contracts: Case studies - example 2 - “Henry”
  • ESM3313 · Opinions on contracts: Case studies - example 3 - “Charlotte”
  • ESM3315 · Formal S.8 Decisions: employer compliance reviews and requests for formal decisions
  • ESM3316 · Formal S.8 decisions: employer compliance reviews and requests for formal decisions - the wording of the decision
  • ESM3320 · Considering the evidence: general
  • ESM3325 · Considering the evidence: contracts
  • ESM3330 · Considering the evidence: what happens in practice
  • ESM3335 · Considering the evidence: the evidence of the client
  • ESM3340 · Considering the evidence: mutuality of obligation
  • ESM3345 · Considering the evidence: personal service
  • ESM3350 · Considering the evidence: substitution clauses
  • ESM3355 · Considering the evidence: ineffective or sham substitution clauses
  • ESM3360 · Considering the evidence: effective substitution clauses
  • ESM3362 · Considering the evidence: Part and parcel of the organisation
  • ESM3363 · Considering the evidence: task or assignment-based engagements
  • ESM3370 · Considering the evidence: mutual intention
  • ESM3380 · Considering the evidence: multiple engagements
  • ESM3410 · ‘Worker’ Status in IR35
  1. IR35 Intermediaries Legislation: contents
  2. Particular issues: partnership basis periods - transitional rules

ESM3264 | Particular issues: partnership basis periods - transitional rules

From HM Revenue & Customs · Employment Status Manual

Page archived. New guidance from page ESM8000 onwards.

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