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ESM8000 | Intermediaries legislation: Chapter 8 ITEPA 2003: Contents

From HM Revenue & Customs · Employment Status Manual

Contents110 entries

  1. ESM8001 Introduction: overview of the legislation
  2. ESM8005Introduction: advice for HMRC staff and the referral process
  3. ESM8010Introduction: advice for external customers
  4. ESM8015Introduction: summary of the intermediaries legislation
  5. ESM8020Introduction: key terms for intermediaries legislation (Chapter 8 ITEPA 2003)
  6. ESM8025Introduction: the position for payments covered by Chapter 8 ITEPA 2003
  7. ESM8030Introduction: how to work out when the legislation applies - example
  8. ESM8035 Introduction: meaning of "the client"
  9. ESM8040Conditions of liability: Introduction
  10. ESM8045Conditions of liability: where the intermediary is a company
  11. ESM8050Conditions of liability: exception where the client is an associated company of the intermediary
  12. ESM8055Conditions of liability: where the intermediary is a partnership
  13. ESM8060Conditions of liability: where the intermediary is an individual
  14. ESM8080Basic principles: when the legislation at Chapter 8 ITEPA 2003 applies
  15. ESM8085Basic principles: what happens when there is a payment from a relevant engagement
  16. ESM8090Basic principles: what happens when there is a payment from a relevant engagement - example
  17. ESM8095Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
  18. ESM8100Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
  19. ESM8105Basic principles: conditions of liability: definition of associate
  20. ESM8110Basic principles: conditions of liability: liability for NICs - client abroad
  21. ESM8115Basic principles: conditions of liability: liability for NICs - client in European Economic Area
  22. ESM8120Basic principles: conditions of liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom
  23. ESM8125Basic principles: conditions of liability: liability for NICs - rest of the world
  24. ESM8130Basic principles: the deemed payment: introduction
  25. ESM8135Basic principles: how to calculate the deemed payment
  26. ESM8140Basic principles: how to calculate the deemed payment: step by step guide
  27. ESM8145Basic principles: how to calculate the deemed payment - example
  28. ESM8150Basic principles: how to calculate the deemed payment: example using step by step guide
  29. ESM8155Basic principles: how to work out the deemed payment where there is more than one worker
  30. ESM8160Basic principles: How to work out the deemed payment where there is more than one worker: example
  31. ESM8165Basic principles: how to work out the deemed payment where the intermediary has income that is not from relevant engagements
  32. ESM8170Basic principles: how to work out the deemed employment payment where the intermediary has income that is not from relevant engagements - example
  33. ESM8175Basic principles: how to work out the deemed payment: step one
  34. ESM8180Basic principles: how to work out the deemed payment: step two
  35. ESM8185Basic principles: how to work out the deemed payment: step three
  36. ESM8190Basic principles: how to work out the deemed payment: step four
  37. ESM8195Basic principles: how to work out the deemed payment: step five
  38. ESM8200Basic principles: how to work out the deemed payment: step six
  39. ESM8205Basic principles: how to work out the deemed payment: step seven
  40. ESM8210Basic principles: how to work out the deemed payment: step seven - example of deduction given at step three for which no deduction given at step seven
  41. ESM8215Basic principles: how to work out the deemed payment: step seven - relief for expenses met by the worker - example
  42. ESM8220Basic principles: how to work out the deemed payment: step eight
  43. ESM8225Basic principles: how to work out the deemed payment: step eight - example
  44. ESM8230Basic principles: how to work out the deemed payment: step eight - step by step guide
  45. ESM8235BAsic principles: how to work out the deemed payment: step eight - example using step by step guide
  46. ESM8240Basic principles: how to work out the deemed payment: when the deemed payment arises
  47. ESM8245Basic principles: how to account for the deemed employment payment
  48. ESM8250Basic principles: how to account for the deemed payment: settling the liability
  49. ESM8255Basic principles: how to account for the deemed payment: settling the liability - in-year event
  50. ESM8265Basic principles: how to work out the taxable profits of the intermediary: special rules for partnerships
  51. ESM8270Basic principles: how to work out the taxable profits of the intermediary: company example
  52. ESM8275Basic principles: how to work out the profits of the intermediary: partnership example - accounts made up to 5 April
  53. ESM8280Basic principles: how to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April
  54. ESM8300Application of the tax and NICs rules: introduction
  55. ESM8305Application of the tax rules: residence of worker
  56. ESM8310Application of the tax rules: benefits in kind
  57. ESM8315Application of the tax rules: car benefits
  58. ESM8320Application of the tax rules: car benefits - example
  59. ESM8325Application of the tax rules: travel expenses
  60. ESM8330Application of the tax rules: travel expenses - example
  61. ESM8335Application of the NICs rules: annual earnings periods
  62. ESM8340Application of the NICs rules: annual earnings periods example
  63. ESM8345Application of the NICs rules: annual earnings period - example
  64. ESM8350Particular issues: introduction
  65. ESM8355Particular issues: avoidance of double taxation
  66. ESM8360Particular issues: foreign entertainers
  67. ESM8365Particular issues: treatment of payments made under Construction Industry Scheme (CIS)
  68. ESM8370Particular issues: multiple intermediaries
  69. ESM8375Particular issues: partnership basis periods - transitional rules
  70. ESM8385Particular issues: receipts basis
  71. ESM8390Particular issues: interaction with the agency legislation
  72. ESM8395Particular issues: office and office holders - when IR35 applies
  73. ESM8400Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general
  74. ESM8405Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims
  75. ESM8410Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32
  76. ESM8415Particular Issues: claims for relief in respect of dividends - claims procedure
  77. ESM8420Particular Issues: claims for relief in respect of dividends - how to handle claims
  78. ESM8425Opinions on contracts: introduction
  79. ESM8430Opinions on contracts: the basic process
  80. ESM8445Opinions on contracts: general
  81. ESM8450Opinions on contracts: standard agency contracts
  82. ESM8455Opinions on contracts: oral contracts
  83. ESM8460Opinions on contracts: draft agreements and umbrella agreements
  84. ESM8465Opinions on contracts: model letters
  85. ESM8470Opinions on contracts: what to do where an opinion is disputed
  86. ESM8475Opinions on contracts: obtaining further information - third party contracts
  87. ESM8480 Opinions on contracts: formal decisions and rights of appeal
  88. ESM8485Opinions on contracts: wording of in-year Section 8 Decisions (legislation applies)
  89. ESM8490Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
  90. ESM8495Opinions on contracts: engagement covred by the legislation - model letter
  91. ESM8500Opinions on contracts: engagement not covered by the legislation - model letter
  92. ESM8505Opinions on contracts: cases studies - example 1 - Gordon
  93. ESM8510Opinions on contract: case studies - example 2- Henry
  94. ESM8515Opinions on contract: case studies- example 3- charlotte
  95. ESM8520Employer compliance reviews and requests for formal Section 8 Decisions: Employer Compliance requests for formal decisions
  96. ESM8525Employer compliance reviews and requests for formal Section 8 Decisions: the wording of the decision
  97. ESM8530Considering the evidence: general
  98. ESM8535Considering the evidence: contracts
  99. ESM8540Considering the evidence: what happens in practice
  100. ESM8545Considering the evidence: evidence of the client
  101. ESM8550Considering the evidence: mutuality of obligation
  102. ESM8555Considering the evidence: personal service
  103. ESM8560Considering the evidence: substitution clauses
  104. ESM8565Considering the evidence: ineffective or sham substitution clauses
  105. ESM8570Considering the evidence: effective substitution clauses
  106. ESM8575Considering the evidence: part and parcel of the organisation
  107. ESM8580Considering the evidence: task of the assignment based engagements
  108. ESM8585Considering the evidence: mutual intention
  109. ESM8590Considering the evidence: multiple engagements
  110. ESM8600Miscellaneous points: "worker" status in IR35