Summary
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
Contents
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ESM0001aData Protection
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ESM0002COAn introduction to employment status work: contents
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ESM0100Procedural aspects of employment status work: contents
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ESM0500Guide to determining status - overview: contents
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ESM2000Agency and Temporary workers: contents
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ESM2400Umbrella companies legislation: Chapter 11 ITEPA 2003 (from 6 April 2026): Contents
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ESM2500Offices: contents
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ESM2600Contracts of Training and Apprenticeship: Contents
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ESM3500Managed Service Companies: contents
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ESM4000Particular occupations: contents
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ESM5000NMW - VAT: Contents
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ESM5500Employment Intermediaries travel expense provisions: Contents
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ESM7000Case Law: Contents
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ESM8000Intermediaries legislation: Chapter 8 ITEPA 2003: Contents
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ESM9000Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
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ESM10000Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
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ESM11000Check Employment Status For Tax: Content
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ESMX0Sections transferred to the new Employment Status Manual: contents
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ESM0001Feedback