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

HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Application of the tax and NICs rules: introduction

For further detailed guidance on the application on the tax rules in general refer to the EIM, manual (EIM00001).

For further detailed guidance on the NICs rules in general refer to the National Insurance Manual (NIM).