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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
, see all updates

Agency and temporary workers: contents

  1. ESM2001
    The agency legislation
  2. ESM2002
    The nature of an agency contract
  3. ESM2003
    Who is covered by the legislation
  4. ESM2004
    Individuals/personal service
  5. ESM2005
    Right of supervision etc as to the manner in which services are rendered
  6. ESM2006
    Meaning of 'supplied to the client'
  7. ESM2007
    Remuneration otherwise chargeable under Schedule E/as employment income
  8. ESM2008
    Remuneration paid or provided by the client in relation to the services
  9. ESM2009
    Retainers paid by the agency
  10. ESM2010
    Partners or members of an unincorporated body
  11. ESM2011
    The agency contract and the requirement for personal service
  12. ESM2012
    Specific exemptions/excluded services
  13. ESM2013
    Agencies providing a mix of services
  14. ESM2014
    Professional workers
  15. ESM2015
    Overseas agencies
  16. ESM2016
    Two agencies but one worker
  17. ESM2017
    Contracts between an agency and a company
  18. ESM2018
    Expenses of incorporated agency workers
  19. ESM2019
    Agency workers: travel expenses
  20. ESM2020
    Travel between premises of different clients
  21. ESM2021
    Subsistence expenses
  22. ESM2022
    Procedure for new agencies
  23. ESM2023
    Particular occupations
  24. ESM2024
    Written opinion: standard format letter
  25. ESM2029
    Agency Legislation. Provisions from 6th April 2014: contents
  26. ESM2070
    Employment Intermediary Reporting: Contents
  27. ESM2300
    Continuous contract of service or individual contract
  28. ESM2310
    Individual engagements
  29. ESM2320
    Overarching Contracts of Employment – background
  30. ESM2330
    Overarching Contracts of Employment – legal position
  31. ESM2340
    Overarching Contracts of Employment – The Contract
  32. ESM2350
    Overarching Contracts of Employment – Guaranteed Minimum Hours
  33. ESM2360
    Overarching Contracts of Employment – Zero Hour Contract
  34. ESM2370
    Overarching Contracts of Employment – Providing an opinion on the contract
  35. ESM2380
    Overarching Contracts of Employment – Miscellaneous Contractual Issues