Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies

GOV.UK

Benefits
Births, death, marriages and care
Business and self-employed
Childcare and parenting
Citizenship and living in the UK
Crime, justice and the law
Disabled people
Driving and transport
Education and learning
Employing people
Environment and countryside
Housing and local services
Money and tax
Passports, travel and living abroad
Visas and immigration
Working, jobs and pensions

Government activity

Departments
Departments, agencies and public bodies
News
News stories, speeches, letters and notices
Guidance and regulation
Detailed guidance, regulations and rules
Research and statistics
Reports, analysis and official statistics
Policy papers and consultations
Consultations and strategy
Transparency
Data, Freedom of Information releases and corporate reports

Search

Search GOV.UK

beta This part of GOV.UK is being rebuilt – find out what beta means

Home
Regional and local government
Wales

HMRC internal manual

Employment Status Manual

From:: HM Revenue & Customs
Published: 7 March 2016
Updated:: 2 November 2023 - See all updates

Search this manual

Contents
ESM3000

ESM3168 - How to work out the deemed payment: Step Seven - relief for expense met by the worker - example

Page archived. New guidance from page ESM8000 onwards.

Is this page useful?

Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

This field is for robots only. Please leave blank

What were you doing?

What went wrong?

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Email address

Services and information

Benefits
Births, death, marriages and care
Business and self-employed
Childcare and parenting
Citizenship and living in the UK
Crime, justice and the law
Disabled people
Driving and transport
Education and learning
Employing people
Environment and countryside
Housing and local services
Money and tax
Passports, travel and living abroad
Visas and immigration
Working, jobs and pensions

Government activity

Departments
News
Guidance and regulation
Research and statistics
Policy papers and consultations
Transparency
How government works
Get involved

All content is available under the Open Government Licence v3.0, except where otherwise stated