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Official guidance
Employment Status Manual

ESM4000 · Particular occupations

  • ESM4001 · Agricultural workers - harvest workers
  • ESM4002 · Agricultural workers - contract milkers
  • ESM4010 · Barristers’ clerks
  • ESM4015 · Careworkers
  • ESM4016 · Careworkers - payments under Court of Protection Order or from trust fund
  • ESM4018 · Cleaners
  • ESM4020 · Computer staff supplied by agencies
  • ESM4022 · Consultants and other professionals
  • ESM4025 · Demonstrators and merchandisers
  • ESM4030 · Dentists
  • ESM4031 · Dental hygienists and therapists
  • ESM4040 · Directors
  • ESM4050 · Divers and diving supervisors
  • ESM4060 · Doctors
  • ESM4061 · Doctors - agency doctors
  • ESM4062 · Doctors - locums
  • ESM4210 · Drivers of commercial vehicles-general
  • ESM4211 · Drivers of commercial vehicles- leasing agreements
  • ESM4212 · Drivers of commercial vehicles- short-term engagements
  • ESM4080 · Election agents
  • ESM4085 · Electoral Registration Officers and their staff - England and Wales
  • ESM4086 · Electoral Registration Officers - Scotland and Northern Ireland
  • ESM4100 · Entertainment industry
  • ESM4150 · Examiners - general
  • ESM4151 · Examiners - status
  • ESM4152 · Examiners - status disputed
  • ESM4153 · Examiners - expenses
  • ESM4155 · Family employment - by spouse
  • ESM4156 · Family employment - other than by spouse
  • ESM4160 · Fellowships
  • ESM4170 · Guardians Ad Litem and Reporting Officers
  • ESM4180 · Journalists
  • ESM4181 · Casual journalists
  • ESM4182 · Casual journalists - advice to employers
  • ESM4183 · Casual journalists - employer guidance
  • ESM4200 · Local Veterinary Inspectors
  • ESM4220 · Market research interviewers
  • ESM4230 · Milk roundsmen - general
  • ESM4231 · Milk roundsmen - franchise agreements
  • ESM4240 · Nominee directors - ESC A37
  • ESM4241 · Nominee directors - coding and assessability to tax
  • ESM4250 · Nursing staff who are employees
  • ESM4251 · Nursing staff engaged through agencies
  • ESM4252 · Nursing staff - advice to nursing agencies
  • ESM4260 · Parish and Community Council Clerks in England and Wales
  • ESM4270 · Locum pharmacists
  • ESM4280 · Recorders, Circuit Judges, Deputy High Court Judges and Deputy Circuit Judges
  • ESM4290 · Returning Officers etc
  • ESM4295 · School Governing Body - clerk
  • ESM4300 · School Inspectors - general
  • ESM4301 · School Inspectors - status
  • ESM4320 · Subcontractors in the construction industry - background to changes in 1995-96 - general
  • ESM4321 · Subcontractors in the construction industry - background to changes in 1995-96 - agency workers
  • ESM4323 · Subcontractors in the construction industry - status - general
  • ESM4324 · Subcontractors in the construction industry - status - long-term engagements
  • ESM4325 · Subcontractors in the construction industry - status - short-term engagements
  • ESM4326 · Subcontractors in the construction industry - status - making a decision and defending it
  • ESM4400 · Sub-postmasters/sub-postmistresses - general
  • ESM4401 · Sub-postmasters/sub-postmistresses - statutory basis of assessment to be adopted in cases of dispute
  • ESM4500 · Teachers, lecturers and tutors - general
  • ESM4501 · Teachers, lecturers and tutors - full-time lecturers
  • ESM4502 · Teachers, lecturers and tutors - part-time and visiting/occasional lecturers
  • ESM4503 · Teachers, lecturers and tutors - NICs
  • ESM4504 · Teachers, lecturers and tutors - Committee of Vice Chancellors and Principals (CVCP) guidance
  • ESM4520 · Trustees under a will, settlement etc.
  • ESM4530 · Voluntary organisations - workers for voluntary organisations
  • ESM4531 · Voluntary organisations - employees
  1. Employment Status Manual
  2. Particular occupations: contents

ESM4000 | Particular occupations: contents

From HM Revenue & Customs · Employment Status Manual

This part of the Employment Status Manual contains guidance on particular occupations. The NICs legislation in Northern Ireland is similar to that which applies in the rest of the UK and, for ease of reference, only the latter legislation is used in headings in this section. In headings, Social Security (Categorisation of Earners) Regulations 1978 has been shortened to SS (Categorisation of Earners) Regulations 1978.

Contents67 entries

  1. ESM4001Particular occupations: agricultural workers - harvest workers
  2. ESM4002Particular occupations: agricultural workers - contract milkers
  3. ESM4010Particular occupations: barristers’ clerks
  4. ESM4015Particular occupations: careworkers
  5. ESM4016Particular occupations: careworkers - payments under Court of Protection Order or from trust fund
  6. ESM4018Particular occupations: cleaners
  7. ESM4020Particular occupations: computer staff supplied by agencies
  8. ESM4022Particular occupations: consultants and other professionals
  9. ESM4025Particular occupations: demonstrators and merchandisers
  10. ESM4030Particular occupations: dentists
  11. ESM4031Particular occupations: dental hygienists and therapists
  12. ESM4040Particular occupations: directors
  13. ESM4050Particular occupations: divers and diving supervisors
  14. ESM4060Particular occupations: doctors
  15. ESM4061Particular occupations: doctors - agency doctors
  16. ESM4062Particular occupations: doctors - locums
  17. ESM4210Particular occupations: drivers of commercial vehicles-general
  18. ESM4211Particular occupations: drivers of commercial vehicles- leasing agreements
  19. ESM4212Particular occupations: drivers of commercial vehicles- short-term engagements
  20. ESM4080Particular occupations: election agents
  21. ESM4085Particular occupations: Electoral Registration Officers and their staff - England and Wales
  22. ESM4086Particular occupations: Electoral Registration Officers - Scotland and Northern Ireland
  23. ESM4100Particular occupations: entertainment industry
  24. ESM4150Particular occupations: examiners - general
  25. ESM4151Particular occupations: examiners - status
  26. ESM4152Particular occupations: examiners - status disputed
  27. ESM4153Particular occupations: examiners - expenses
  28. ESM4155Particular occupations: family employment - by spouse
  29. ESM4156Particular occupations: family employment - other than by spouse
  30. ESM4160Particular occupations: fellowships
  31. ESM4170Particular occupations: Guardians Ad Litem and Reporting Officers
  32. ESM4180Particular occupations: journalists
  33. ESM4181Particular occupations: casual journalists
  34. ESM4182Particular occupations: casual journalists - advice to employers
  35. ESM4183Particular occupations: casual journalists - employer guidance
  36. ESM4200Particular occupations: Local Veterinary Inspectors
  37. ESM4220Particular occupations: market research interviewers
  38. ESM4230Particular occupations: milk roundsmen - general
  39. ESM4231Particular occupations: milk roundsmen - franchise agreements
  40. ESM4240Particular occupations: nominee directors - ESC A37
  41. ESM4241Particular occupations: nominee directors - coding and assessability to tax
  42. ESM4250Particular occupations: nursing staff who are employees
  43. ESM4251Particular occupations: nursing staff engaged through agencies
  44. ESM4252Particular occupations: nursing staff - advice to nursing agencies
  45. ESM4260Particular occupations: Parish and Community Council Clerks in England and Wales
  46. ESM4270Particular occupations: locum pharmacists
  47. ESM4280Particular occupations: Recorders, Circuit Judges, Deputy High Court Judges and Deputy Circuit Judges
  48. ESM4290Particular occupations: Returning Officers etc
  49. ESM4295Particular Occupations: School Governing Body - clerk
  50. ESM4300Particular occupations: School Inspectors - general
  51. ESM4301Particular occupations: School Inspectors - status
  52. ESM4320Particular occupations: subcontractors in the construction industry - background to changes in 1995-96 - general
  53. ESM4321Particular occupations: subcontractors in the construction industry - background to changes in 1995-96 - agency workers
  54. ESM4323Particular occupations: subcontractors in the construction industry - status - general
  55. ESM4324Particular occupations: subcontractors in the construction industry - status - long-term engagements
  56. ESM4325Particular occupations: subcontractors in the construction industry - status - short-term engagements
  57. ESM4326Particular occupations: subcontractors in the construction industry - status - making a decision and defending it
  58. ESM4400Particular occupations: sub-postmasters/sub-postmistresses - general
  59. ESM4401Particular occupations: sub-postmasters/sub-postmistresses - statutory basis of assessment to be adopted in cases of dispute
  60. ESM4500Particular occupations: teachers, lecturers and tutors - general
  61. ESM4501Particular occupations: teachers, lecturers and tutors - full-time lecturers
  62. ESM4502Particular occupations: teachers, lecturers and tutors - part-time and visiting/occasional lecturers
  63. ESM4503Particular occupations: teachers, lecturers and tutors - NICs
  64. ESM4504Particular occupations: teachers, lecturers and tutors - Committee of Vice Chancellors and Principals (CVCP) guidance
  65. ESM4520Particular occupations: trustees under a will, settlement etc.
  66. ESM4530Particular occupations: voluntary organisations - workers for voluntary organisations
  67. ESM4531Particular occupations: voluntary organisations - employees
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