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Contents

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. Particular occupations: contents
  2. Particular occupations: demonstrators and merchandisers

ESM4025 | Particular occupations: demonstrators and merchandisers

From HM Revenue & Customs · Employment Status Manual

Demonstrators and merchandisers are usually engaged to promote or demonstrate a product or services in a store or at a trade fair, or to conduct market research.

They will commonly be supplied by agencies and it is likely that the agency provisions (see ESM2001 onwards) will apply. It may be claimed that such workers are excluded on the grounds that they are not ’subject to, or to the right of, supervision, direction or control as to the manner’ in which they render their services (see ESM2005). Close examination of the instructions issued to the workers by either the agency or the client will often reveal evidence of supervision, etc which is necessary for the agency legislation to apply.

Alternatively, the worker may be required to attend a briefing at which ’directions are given on how the work is to be carried out’. Written or oral instructions might cover, for example, the size of the sample that is to be given to each customer, the words to be used to invite customers to try the product, the questions that should be asked, the equipment that should be used, and so on.

Demonstrating and merchandising work is often undertaken by actors, actresses, or models. When doing so they are not rendering their services as actors, actresses, or models and so neither the exceptions in the agency provisions (see ESM2008) nor the Administrative Practice at EIM03002 apply.

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