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HMRC internal manual

Employment Status Manual

• From: HM Revenue & Customs
• Published: 7 March 2016
• Updated: 20 April 2017, see all updates

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1. Contents
2. ESM3000
3. ESM3167

How to work out the deemed payment: Step Seven - example of deduction given at Step Three for which no deduction given at Step Seven

Page archived. New guidance from page ESM8000 onwards.

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