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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Guide to determining status - overview: contents

This part of the manual is aimed at compliance staff and others who require knowledge of how to determine the status of a worker.

The guidance included in this part is listed in the following table of contents.

  1. ESM0501
    Importance of fact finding
  2. ESM0502
    Fact finding techniques
  3. ESM0503
    Engager’s business
  4. ESM0504
    Nature of the job
  5. ESM0505
    Engagement of the worker
  6. ESM0506
    Contracts
  7. ESM0507
    Importance of a written contract
  8. ESM0508
    Oral Contract
  9. ESM0509
    Contracts - are the terms genuine?
  10. ESM0510
    Contracts – getting the true terms
  11. ESM0511
    Contracts – what are the differences?
  12. ESM0512
    Establishing the reasons for differences
  13. ESM0513
    How do you know if there is a contract of service?
  14. ESM0514
    In business on own account test
  15. ESM0515
    Relevant factors
  16. ESM0516
    Control - overview
  17. ESM0517
    Relative importance of control
  18. ESM0518
    Right of control
  19. ESM0519
    Control – what, where, when and how
  20. ESM0520
    Control over what the worker does
  21. ESM0521
    Control over what is done - examples
  22. ESM0522
    Control over where the work is done
  23. ESM0523
    Control over where the work is done - examples
  24. ESM0524
    Control over when the work is done
  25. ESM0525
    Control over when the work is done - examples
  26. ESM0526
    Control over how the work is done
  27. ESM0527
    Control over how the work is done - examples
  28. ESM0528
    Control over experts
  29. ESM0529
    Control exercisable by various means
  30. ESM0530
    Personal Service
  31. ESM0531
    The requirement for personal service
  32. ESM0532
    An obligation to provide a substitute
  33. ESM0533
    Right of substitution
  34. ESM0534
    The obligation/right to send a substitute must be genuine
  35. ESM0535
    Is the right of substitution genuine?
  36. ESM0536
    The weight to be given to a genuine right of substitution
  37. ESM0537
    Disproving a right of substitution
  38. ESM0538
    Ignoring a claimed right of substitution
  39. ESM0539
    Engaging Helpers
  40. ESM0540
    Provision of Equipment
  41. ESM0541
    Financial Risk
  42. ESM0542
    Basis of Payment
  43. ESM0543
    Mutuality of Obligation
  44. ESM0544
    Sick pay, pension etc
  45. ESM0545
    Part and Parcel of the Organisation
  46. ESM0546
    Right to terminate a contract
  47. ESM0547
    Opportunity to profit from sound management
  48. ESM0548
    Length of Engagement
  49. ESM0549
    Personal Factors
  50. ESM0550
    Personal Factors (Lorimer case)
  51. ESM0551
    Personal Factors (effect of Lorimer on short-term engagements)
  52. ESM0552
    Personal Factors (effect of Lorimer on relatively long-term part-time engagements
  53. ESM0553
    Regularly working for one engager
  54. ESM0554
    Intention of the parties
  55. ESM0555
    Exclusive services
  56. ESM0556
    Picture painting
  57. ESM0557
    What to do in disputed cases?
  58. ESM0558
    Fact finding/Evidence gathering