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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Agency and temporary workers: agency legislation - provisions from 6 April 2014: contents

  1. ESM2030
    Introduction
  2. ESM2031
    The legislation (6 April 2014 onwards)
  3. ESM2032
    When the legislation does not apply (6 April 2014 onwards)
  4. ESM2033
    Agency workers – agencies
  5. ESM2034
    Conditions that must be met for the legislation to apply (6 April 2014 onwards)
  6. ESM2035
    Personal services (6 April 2014 onwards)
  7. ESM2036
    The contract (6 April 2014 onwards)
  8. ESM2037
    Supervision, direction, or control (as to the manner in which the worker provides the services)
  9. ESM2038
    Remuneration
  10. ESM2039
    The employer for tax purposes (6 April 2014 onwards)
  11. ESM2040
    The secondary contributor for NICs (6 April 2014 onwards)
  12. ESM2041
    Targeted anti-avoidance rule (TAAR) (6 April 2014 onwards)
  13. ESM2042
    Record-keeping and returns (6 April 2014 onwards)
  14. ESM2043
    Penalties (6 April 2014 onwards)
  15. ESM2044
    Fraudulent documents (6 April 2014 onwards)
  16. ESM2045
    Transfer of PAYE and Secondary employers’ NICs liabilities (6 April 2014 onwards)
  17. ESM2046
    Directors’ liability for paying PAYE debt (6 April 2014 onwards)
  18. ESM2047
    Appeals (6 April 2014 onwards)
  19. ESM2048
    Professional workers
  20. ESM2049
    More than one agency
  21. ESM2050
    Partners, unincorporated bodies, and their members
  22. ESM2051
    Service companies (including PSCs)
  23. ESM2052
    Expenses
  24. ESM2053
    Oil and gas sector (6 April 2014 onwards)
  25. ESM2054
    Oil and gas sector - certification scheme (6 April 2014 onwards)
  26. ESM2055
    Agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided”
  27. ESM2056
    Agency legislation – table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction, or control
  28. ESM2057
    Supervision, direction, or control example - IT consultant
  29. ESM2058
    Supervision, direction, or control example - professional chef
  30. ESM2059
    Supervision, direction, or control example - HGV driver
  31. ESM2060
    Supervision, direction, or control example - joiner / carpenter
  32. ESM2061
    Supervision, direction, or control example - supermarket delivery driver
  33. ESM2062
    Supervision, direction, or control example - security officer
  34. ESM2063
    Supervision, direction, or control example - locum pharmacist
  35. ESM2064
    Supervision, direction, or control example – domestic helper
  36. ESM2065
    Supervision, direction, or control example - market researcher
  37. ESM2066
    Supervision, direction, or control example - operative at recycling plant
  38. ESM2067
    Supervision, direction, or control example - drama teacher
  39. ESM2068
    Supervision, direction, or control example - product demonstrator