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Contents

Official guidance

Employment Status Manual

ESM3000 · IR35 Intermediaries Legislation

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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

IR35 Intermediaries Legislation: contents
Considering the evidence: mutuality of obligation

ESM3340 | Considering the evidence: mutuality of obligation

From HM Revenue & Customs · Employment Status Manual

Page archived. New guidance from page ESM8000 onwards.