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HMRC internal manual

Employment Status Manual

Particular issues: introduction

This part of the guidance covers specific issues arising from the legislation that you may need to be aware of.

These issues include:

  • Avoidance of double taxation, see ESM3260 and ESM3272
  • Foreign entertainers, see ESM3261
  • Interaction with the Construction industry scheme, see ESM3262 and ESM3269
  • Multiple intermediaries, see ESM3263
  • Transitional rules for partnerships, see ESM3264
  • Relief for overseas tax, see ESM3265
  • Receipts basis, see ESM3266
  • Interaction with the agency legislation, see ESM3267