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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: dentists

ESM4030 | Particular occupations: dentists

From HM Revenue & Customs · Employment Status Manual

This guidance has been withdrawn with effect from 6 April 2023. Please refer to the guidance within section ESM0500 of this manual and HMRC’s Check Employment Status for Tax tool (CEST) ESM11000 for further advice.

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