HMRC internal manual

Employment Status Manual

ESM2056 - Agency and temporary workers: agency legislation - provisions from 6 April 2014: agency legislation - table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction or control - for the purposes of the agen

The table below lists the fictional examples contained within this manual which are provided to demonstrate when a worker is (or is not) subject to (or to a right of) supervision, direction, or control as to the manner in which they provide their services.

For each example provided, the intention is not to demonstrate that all persons working in that particular profession will (or will not) be subject to supervision, direction, or control when providing their services to a client via the involvement of an employment agency as this will be entirely dependent on the circumstances of each worker’s own arrangement, which can significantly vary from one worker to another.

ESM2057 - IT consultant
ESM2058 - professional chef
ESM2059 - HGV driver
ESM2060 - joiner/carpenter
ESM2061 - supermarket delivery driver
ESM2062 - security officer
ESM2063 - locum pharmacist
ESM2064 - domestic helper
ESM2065 - market researcher
ESM2066 - operative at recycling plant
ESM2067 - drama teacher
ESM2068 - product demonstrator

*For  additional interim examples see