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HMRC internal manual

Employment Status Manual

DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2020): Contents

Chapter 10, ITEPA 2003 (from 6 April 2020): basic principles
  1. ESM10001
    public authorities - when the off-payroll working legislation applies and commencement
  2. ESM10001A
    other organisations and public authorities newly within scope - when the off-payroll working legislation applies and commencement
  3. ESM10002
    key terms for the off-payroll working legislation
  4. ESM10003
    conditions of liability
  5. ESM10004
    Managed Service Companies (MSC) and off-payroll working
  6. ESM10005
    meaning of public authority
  7. ESM10006
    meaning of medium or large sized non-public sector organisation
  8. ESM10007
    meaning of medium or large sized non-public sector organisations: groups
  9. ESM10008
    meaning of medium or large sized: connected persons
  10. ESM10009
    meaning of medium or large sized non-public sector organisations: joint ventures
  11. ESM10010
    contracted-out services
  12. ESM10011
    responsibilities of the public authority and medium/large sized organisation not in the public sector
  13. ESM10012
    Status Determination Statement (SDS)
  14. ESM10013
    what constitutes a valid Status Determination Statement (SDS)
  15. ESM10014
    reasonable care
  16. ESM10015
    client-led status disagreement process
  17. ESM10016
    duty for client to withdraw SDS if it ceases to be medium or large
  18. ESM10017
    off-payroll working and the contractual chain
  19. ESM10018
    responsibilities of agencies and other parties in the chain
  20. ESM10019
    operating PAYE
  21. ESM10020
    application of Income Taxes Act and Social Security Contributions and Benefits Act 1992 to deemed employments
  22. ESM10021
    deductions from chain payments
  23. ESM10022
    information to be provided by workers and consequences of failure
  24. ESM10023
    consequences of providing fraudulent information
  25. ESM10024
    prevention of double taxation
  26. ESM10025
    international tax issues
  27. ESM10026
    international examples
  28. ESM10027
    how to calculate the amount of the chain payment
  29. ESM10028
    how to calculate the deemed direct payment
  30. ESM10029
    how to calculate the deemed payment – example
  31. ESM10030
    how the worker accounts for and reports monies drawn from their intermediary
  32. ESM10031
    recovery from other persons – how it will be applied
  33. ESM10032
    recovery from other persons – steps clients and agencies can take to secure labour supply chains
  34. ESM10033
    impact on pensions tax relief
  35. ESM10034
    miscellaneous expenses
  36. ESM10035
    CT accounting