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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

IR35 Intermediaries Legislation: contents

Introduction
  1. ESM3001
    Overview of IR35
  2. ESM3005
    Advice for HMRC staff and referral processes
  3. ESM3008
    Advice for external customers
  4. ESM3010
    Summary of the legislation
  5. ESM3011
    The position before 6 April 2000
  6. ESM3012
    The position after 6 April 2000
  7. ESM3015
    The business entity tests and example scenarios
  8. ESM3020
    Introduction: key terms for IR35
Basic Principles
  1. ESM3030
    Introduction
  2. ESM3031
    How to work out when the legislation applies
  3. ESM3032
    How to work out when the legislation applies - flowchart
  4. ESM3033
    How to work out when the legislation applies - example
  5. ESM3034
    What happens when there is a relevant engagement
  6. ESM3035
    What happens when there is a relevant engagement - example
  7. ESM3036
    How to work out whether a deemed payment is treated as paid - flowchart
  8. ESM3040
    Domestic workers
  9. ESM3050
    Meaning of “the client”
Conditions of liability
  1. ESM3100
    Introduction
  2. ESM3105
    Where the intermediary is a company
  3. ESM3106
    Where the intermediary is a company and the worker does not have a material interest
  4. ESM3107
    Where the intermediary is a company and the worker does not have a material interest - example
  5. ESM3108
    Where the intermediary is a company - exception where the client is an associated company of the intermediary
  6. ESM3109
    Where the intermediary is a company - flowchart
  7. ESM3115
    Where the intermediary is a partnership
  8. ESM3116
    Where the intermediary is a partnership - flowchart
  9. ESM3120
    Where the intermediary is an individual
  10. ESM3125
    Definition of associate
  11. ESM3126
    Where the client is a private client
  12. ESM3130
    Liability for NICs - client abroad
  13. ESM3131
    Liability for NICs - client in European Economic Area
  14. ESM3132
    Liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom
  15. ESM3133
    Liability for NICs - rest of the world
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
Application of the tax and NICs rules
  1. ESM3210
    Introduction
  2. ESM3220
    Residence of worker
  3. ESM3221
    Benefits in kind
  4. ESM3222
    Car benefits
  5. ESM3223
    Car benefits - example
  6. ESM3224
    Travel expenses
  7. ESM3225
    Travel expenses - example
  8. ESM3230
    Annual earnings periods
  9. ESM3231
    Annual earnings periods example
  10. ESM3232
    Annual earnings period - example
Particular issues
  1. ESM3250
    Introduction
  2. ESM3260
    Avoidance of double taxation
  3. ESM3261
    Foreign entertainers
  4. ESM3262
    Treatment of payments made under Construction Industry Scheme (CIS)
  5. ESM3263
    Multiple intermediaries
  6. ESM3264
    Partnership basis periods - transitional rules
  7. ESM3265
    Relief for overseas tax
  8. ESM3266
    Receipts basis
  9. ESM3267
    Interaction with the agency legislation
  10. ESM3268
    Offices and office holders – when IR35 applies
  11. ESM3269
    Extra Statutory Concession C32 – interest relief for companies with Construction Industry Scheme (CIS) deductions - general
  12. ESM3270
    Extra Statutory Concession C32 – interest relief for companies with Construction Industry Scheme (CIS) deductions – how to handle claims
  13. ESM3271
    Extra Statutory Concession C32 – interest relief for companies with Construction Industry Scheme (CIS) deductions – text of ESC C32
  14. ESM3272
    Claims for relief in respect of dividends – claims procedure
  15. ESM3273
    Claims for relief in respect of dividends - how to handle claims
Opinions on contracts
  1. ESM3280
    Introduction
  2. ESM3281
    The basic process
  3. ESM3282
    The basic process - flowchart - the IR35 Unit role
  4. ESM3283
    The basic process - flowchart - the local IR35 Inspector role
  5. ESM3284
    General
  6. ESM3287
    Standard agency contracts
  7. ESM3288
    Oral contracts
  8. ESM3289
    Draft agreements and umbrella agreements
  9. ESM3291
    Model letters
  10. ESM3294
    What to do where an opinion is disputed
  11. ESM3295
    Obtaining further information – third party contracts
  12. ESM3296
    Formal decisions and rights of appeal
  13. ESM3297
    Wording of in-year Section 8 Decision (legislation applies)
  14. ESM3298
    Wording of Section 8 Decision (legislation does not apply)
  15. ESM3299
    Engagement covered by the legislation – model letter
  16. ESM3300
    Engagement not covered by the legislation - model letter
  17. ESM3311
    Case studies: example 1 – “Gordon”
  18. ESM3312
    Case studies – example 2 – “Henry”
  19. ESM3313
    Case studies – example 3 – “Charlotte”
Employer compliance reviews and requests for formal section 8 decisions
  1. ESM3315
    Employer compliance reviews and requests for formal decisions
  2. ESM3316
    Employer compliance reviews and requests for formal decisions - the wording of the Decision
Considering the evidence
  1. ESM3320
    General
  2. ESM3325
    Contracts
  3. ESM3330
    What happens in practice
  4. ESM3335
    The evidence of the client
  5. ESM3340
    Mutuality of obligation
  6. ESM3345
    Personal service
  7. ESM3350
    Substitution clauses
  8. ESM3355
    Ineffective or sham substitution clauses
  9. ESM3360
    Effective substitution clauses
  10. ESM3362
    Part and parcel of the organisation
  11. ESM3363
    Task or assignment- based engagements
  12. ESM3370
    Mutual intention
  13. ESM3380
    Multiple engagements
Miscellaneous points
  1. ESM3410
    ‘Worker’ Status in IR35