HMRC internal manual

Employment Status Manual

ESM3000 - IR35 Intermediaries Legislation: contents

The deemed employment payment
  1. ESM3140
    Introduction
  2. ESM3145
    How to calculate the deemed payment
  3. ESM3146
    Step by step guide
  4. ESM3147
    Example
  5. ESM3148
    Example using step by step guide
  6. ESM3150
    More than one worker - calculations
  7. ESM3151
    More than one worker - example
  8. ESM3155
    Intermediary has income that is not from relevant engagements
  9. ESM3156
    Where the intermediary has income that is not from relevant engagements - example
  10. ESM3160
    Step One - calculation
  11. ESM3161
    Step Two – calculation
  12. ESM3162
    Step Three – calculation
  13. ESM3163
    Step Four - calculation
  14. ESM3164
    Step Five - calculation
  15. ESM3165
    Step Six - calculation
  16. ESM3166
    Step Seven - calculation
  17. ESM3167
    Step Seven - example of deduction given at Step Three for which no deduction given at Step Seven
  18. ESM3168
    Step Seven - relief for expense met by the worker - example
  19. ESM3169
    Step Eight - calculation
  20. ESM3170
    Step Eight - example
  21. ESM3171
    Step Eight – step by step guide
  22. ESM3172
    Step Eight – example using step by step guide
  23. ESM3180
    When the deemed employment payment arises
  24. ESM3181
    Accounting for the deemed employment payment
  25. ESM3182
    Settling the liability
  26. ESM3183
    Settling the liability – in year event
  27. ESM3190
    Transitional rules
  28. ESM3200
    Working out the taxable profits of the intermediary
  29. ESM3201
    Working out the taxable profits of the intermediary: special rules for partnerships
  30. ESM3202
    Working out the taxable profits of the intermediary: company example
  31. ESM3203
    Working out the profits of the intermediary: partnership example – accounts made up to 5 April
  32. ESM3204
    Working out the profits of the intermediary - partnership example when accounts made up to a date other than 5 April