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Official guidance
Employment Status Manual

ESM9000 · Off-payroll working legislation: Chapter 10 ITEPA 2003

  • ESM9001 · Basic principles: off-payroll working: when the public sector off-payroll working rules at Chapter 10 ITEPA 2003 apply
  • ESM9005 · Basic principles: off-payroll working: key terms for the off-payroll working in the public sector legislation
  • ESM9010 · Basic principles: off-payroll working: conditions of liability
  • ESM9015 · Basic principles: off-payroll working:managed service companies and off-payroll working
  • ESM9020 · Basic principles: off-payroll working: meaning of public authority and statutory exclusions for statutory auditors and provision of pharmaceutical and ophthalmic (opticians) services
  • ESM9025 · Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017
  • ESM9030 · Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017 – example
  • ESM9035 · Basic principles: off-payroll working: off-payroll working and the contractual chain
  • ESM9037 · Basic Principles: off-payroll working: Application of Income Taxes Act and Social Security Contributions And Benefits Act 1992 to deemed employments
  • ESM9038 · Basic principles: off-payroll working: Deductions form chain payments
  • ESM9040 · Basic principles: off-payroll working: information to be provided by clients and consequences of failure
  • ESM9045 · Basic principles: off-payroll working: information to be provided by workers and consequences of failure
  • ESM9050 · Basic principles: off-payroll working: consequences of providing fraudulent information
  • ESM9055 · Basic principles: off-payroll working: prevention of double taxation
  • ESM9060 · Basic principles: off-payroll working: international tax issues
  • ESM9065 · Basic principles: off-payroll working: how to calculate the amount of the chain payment
  • ESM9070 · Basic principles:off-payroll working: how to calculate the deemed direct payment
  • ESM9075 · Basic principles: off-payroll working: how to calculate the deemed payment - example
  • ESM9080 · Basic principles: off-payroll working: accounting for the deemed payment
  • ESM9085 · Off-payroll working: how the worker accounts for monies drawn from their intermediary
  • ESM9090 · Basic principles: off-payroll working: impact on pensions tax relief
  • ESM9095 · Basic principles: off-payroll working: miscellaneous expenses
  1. Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
  2. Basic principles: off-payroll working: miscellaneous expenses

ESM9095 | Basic principles: off-payroll working: miscellaneous expenses

From HM Revenue & Customs · Employment Status Manual

Medical Insurance

EIM01550 sets out the tax treatment of medical expenses.

Chapter 10 Part 2 ITEPA 2003 does not change these rules.

Accountancy Fees

Tax advice in relation to off-payroll working in the public sector is not deductible.

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