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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular occupations: contents

This part of the Employment Status Manual contains guidance on particular occupations. The NICs legislation in Northern Ireland is similar to that which applies in the rest of the UK and, for ease of reference, only the latter legislation is used in headings in this section. In headings, Social Security (Categorisation of Earners) Regulations 1978 has been shortened to SS (Categorisation of Earners) Regulations 1978.

  1. ESM4001
    Agricultural workers: harvest workers
  2. ESM4002
    Agricultural workers: contract milkers
  3. ESM4010
    Barristers’ clerks
  4. ESM4015
    Careworkers
  5. ESM4016
    Careworkers: payments under Court of Protection Order or trust fund
  6. ESM4018
    Cleaners
  7. ESM4020
    Computer staff supplied by agencies
  8. ESM4022
    Consultants and other professionals
  9. ESM4025
    Demonstrators and merchandisers
  10. ESM4030
    Dentists
  11. ESM4031
    Dental Hygienists and therapists
  12. ESM4040
    Directors
  13. ESM4050
    Divers and diving supervisors
  14. ESM4060
    Doctors
  15. ESM4061
    Doctors - Agency doctors
  16. ESM4062
    Doctors - locums
  17. ESM4080
    Election agents
  18. ESM4085
    Electoral Registration Officers
  19. ESM4086
    Scotland and Northern Ireland
  20. ESM4100
    Entertainment Industry: contents
  21. ESM4150
    Examiners - general
  22. ESM4151
    Examiners - status
  23. ESM4152
    Examiners - status disputed
  24. ESM4153
    Examiners - expenses
  25. ESM4155
    Family employment - by spouse
  26. ESM4156
    Family employment - other than by spouse
  27. ESM4160
    Fellowships
  28. ESM4170
    Guardians Ad Litem and Reporting Officers
  29. ESM4180
    Journalists
  30. ESM4181
    Casual journalists
  31. ESM4182
    Casual journalists - advice to employers
  32. ESM4183
    Casual journalists - employer guidance
  33. ESM4200
    Local Veterinary Inspectors
  34. ESM4210
    Lorry drivers - general
  35. ESM4211
    Lorry drivers - leasing agreements
  36. ESM4212
    Lorry drivers - short-term engagements
  37. ESM4220
    Market research interviewers
  38. ESM4230
    Milk roundsmen - general
  39. ESM4231
    Milk roundsmen - franchise agreements
  40. ESM4240
    Nominee directors - ESC A37
  41. ESM4241
    Nominee directors - coding and assessability to tax
  42. ESM4250
    Nursing staff who are employees
  43. ESM4251
    Nursing staff engaged through agencies
  44. ESM4252
    Nursing staff - advice to nursing agencies
  45. ESM4260
    Parish and Community Council Clerks in England and Wales
  46. ESM4270
    Pharmacists (locum)
  47. ESM4280
    Recorders, Circuit Judges, Deputy High Court Judges and Deputy Circuit Judges
  48. ESM4290
    Returning Officers etc
  49. ESM4295
    School Governing Body - Clerk
  50. ESM4300
    School Inspectors - general
  51. ESM4301
    School Inspectors - status
  52. ESM4320
    Subcontractors in the construction industry - background to changes in 1995-96 - general
  53. ESM4321
    Background to changes in 1995-96 - agency workers
  54. ESM4323
    Status - general
  55. ESM4324
    Status - long-term engagements
  56. ESM4325
    Status - short-term engagements
  57. ESM4326
    Status - making a decision and defending it
  58. ESM4400
    Sub-postmasters/sub-postmistresses - general
  59. ESM4401
    sub-postmasters/sub-postmistresses - statutory basis of assessment to be adopted in cases of dispute
  60. ESM4500
    Teachers, lecturers and tutors - general
  61. ESM4501
    Full-time lecturers
  62. ESM4502
    Part-time and visiting/occasional lecturers
  63. ESM4503
    Teachers, lecturers and tutors - NICs
  64. ESM4504
    Committee of Vice Chancellors and Principals (CVCP) guidance
  65. ESM4520
    Trustees under a will, settlement etc.
  66. ESM4530
    Voluntary organisations - workers for voluntary organisations
  67. ESM4531
    Voluntary organisations - employees