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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
, see all updates

Agency and temporary workers: particular occupations

Further instructions about certain occupations are to be found as follows:

* Computer workers (see ESM4020)  
* Demonstrators and merchandisers (see ESM4025)  
* Doctors (see ESM4061)  
* Nurses (see ESM4251 onwards)