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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
, see all updates

Basic principles: introduction

This part of the guidance contains information about the principal features of the legislation. It provides guidance on:

  • how to decide whether the legislation applies to a particular engagement, and, if it does
  • how to work out whether any tax and NICs liability arisesFlowcharts are provided at

ESM3032 and ESM3036to help you.