HMRC internal manual

Employment Status Manual

ESM10000 - Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents

Chapter 10, ITEPA 2003 (from 6 April 2021): 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. ESM10003A
    non-material interest in a company intermediary
  6. ESM10003B
    Targeted Anti-Avoidance Rule (TAAR)
  7. ESM10004
    Managed Service Companies (MSC) and off-payroll working
  8. ESM10004A
    Construction Industry Scheme and off-payroll working
  9. ESM10005
    meaning of public authority
  10. ESM10006
    meaning of medium or large sized non-public sector organisation and wholly overseas clients
  11. ESM10007
    meaning of medium or large- sized non-public sector organisations: groups
  12. ESM10008
    meaning of medium or large-sized: connected persons
  13. ESM10009
    meaning of medium or large-sized non-public sector organisations: joint ventures
  14. ESM10010
    contracted-out services
  15. ESM10011
    responsibilities of the public authority and medium/large-sized organisation not in the public sector
  16. ESM10011A
    duty for client to confirm its size upon request
  17. ESM10011B
    suggested template when client confirms its size
  18. ESM10012
    Status Determination Statement (SDS)
  19. ESM10013
    what constitutes a valid Status Determination Statement (SDS)
  20. ESM10014
    reasonable care
  21. ESM10015
    client-led status disagreement process
  22. ESM10016
    duty for client to withdraw SDS if it ceases to be medium or large
  23. ESM10017
    off-payroll working and the contractual chain
  24. ESM10018
    responsibilities of agencies and other parties in the chain
  25. ESM10019
    operating PAYE
  26. ESM10020
    application of Income Taxes Act and Social Security Contributions and Benefits Act 1992 to deemed employments
  27. ESM10021
    deductions from chain payments
  28. ESM10022
    information to be provided by worker or intermediary and consequences of failure
  29. ESM10023
    consequences of providing fraudulent information
  30. ESM10024
    prevention of double taxation
  31. ESM10025
    international tax issues
  32. ESM10026
    international examples
  33. ESM10027
    how to calculate the amount of the chain payment
  34. ESM10028
    how to calculate the deemed direct payment
  35. ESM10029
    how to calculate the deemed payment – example
  36. ESM10030
    how the worker accounts for and reports monies drawn from their intermediary
  37. ESM10031
    recovery from other persons – how it will be applied
  38. ESM10032
    recovery from other persons – steps clients and agencies can take to secure labour supply chains
  39. ESM10033
    impact on pensions tax relief
  40. ESM10033A
    statutory payments
  41. ESM10033B
    how to calculate statutory payments
  42. ESM10034
    miscellaneous expenses
  43. ESM10035
    CT accounting
  44. ESM10036
    HMRC compliance approach