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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment Intermediary Reporting: contents

  1. ESM2075
    Employment Intermediary Reporting: Introduction
  2. ESM2080
    Employment Intermediary Reporting: Specified Employment Intermediary
  3. ESM2085
    Employment Intermediary Reporting: Meaning of Employment Intermediary
  4. ESM2090
    Employment Intermediary reporting: Meaning of Specified Employment Intermediary - more than one intermediary in the contractual chain
  5. ESM2095
    Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - more than one individual provides services under or in consequence of a contract
  6. ESM2100
    Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - Meaning of Client
  7. ESM2105
    Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - exception where RTI operated on the payment for the services
  8. ESM2110
    Employment Intermediary Reporting: Meaning of Specified Employment Intermediary- Personal Service Companies (PSCs)
  9. ESM2115
    Employment Intermediary Reporting: Returns and reporting deadlines
  10. ESM2120
    Employment Intermediary Reporting: Returns - what they must contain about the identity of the Employment Intermediary and the workers
  11. ESM2125
    Employment Intermediaries Reporting: Returns - What they must contain about payments
  12. ESM2130
    Employment Intermediaries Reporting: Returns - what not to report
  13. ESM2135
    Employment Intermediaries Reporting: Returns - Advising on how practically to file (Page 1)
  14. ESM2136
    Employment Intermediary Reporting: Returns - Advising how practically to file (Page 2)
  15. ESM2137
    Employment Intermediary Reporting: Returns - Advising how practically to file (Page 3)
  16. ESM2138
    Employment Intermediary Reporting: Returns - Advising on how practically to file (Page 4)
  17. ESM2150
    Employment Intermediary Reporting: Returns - Completing the Template – Name and Address of the Specified Employment Intermediary
  18. ESM2155
    Employment Intermediary Reporting: Returns - Completing the Template - Name and Address and identity number of the worker
  19. ESM2160
    Employment Intermediary Reporting: Returns - Completing the Template - The start and end dates
  20. ESM2165
    Employment Intermediary Reporting: Returns - Completing the Template - Giving the reason why PAYE/RTI not operated
  21. ESM2170
    Employment Intermediary Reporting: Returns - Completing the Template - The payment details
  22. ESM2180
    Employment Intermediary Reporting: Territorial Issues
  23. ESM2185
    Employment Intermediary Reporting: Record Keeping Requirement
  24. ESM2190
    Employment Intermediary Reporting: Record Keeping Requirement – Penalties and Appeals