HMRC internal manual

Employment Status Manual

From:: HM Revenue & Customs
Published: 7 March 2016
Updated:: 11 December 2025 - See all updates

ESM63040 - Salaried Member: Condition C: An increase in the contribution

Page archived. Guidance now on PM258520.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).