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HMRC internal manual

Employment Status Manual

Intermediaries legislation: Chapter 8 ITEPA 2003: Contents

Introduction and basic principles
  1. ESM8001
    Introduction: overview of the legislation
  2. ESM8005
    Introduction: advice for HMRC staff and the referral process
  3. ESM8010
    Introduction: advice for external customers
  4. ESM8015
    Introduction: summary of the intermediaries legislation
  5. ESM8020
    Introduction: key terms for intermediaries legislation (Chapter 8 ITEPA 2003)
  6. ESM8025
    Introduction: the position for payments covered by Chapter 8 ITEPA 2003
  7. ESM8030
    Introduction: how to work out when the legislation applies - example
  8. ESM8035
    Introduction: meaning of "the client"
Conditions of liability
  1. ESM8040
    Conditions of liability: Introduction
  2. ESM8045
    Conditions of liability: where the intermediary is a company
  3. ESM8050
    Conditions of liability: exception where the client is an associated company of the intermediary
  4. ESM8055
    Conditions of liability: where the intermediary is a partnership
  5. ESM8060
    Conditions of liability: where the intermediary is an individual
Basic principles: Intermediaries legislation - Chapter 8 ITEPA 2003
  1. ESM8080
    Basic principles: when the legislation at Chapter 8 ITEPA 2003 applies
  2. ESM8085
    Basic principles: what happens when there is a payment from a relevant engagement
  3. ESM8090
    Basic principles: what happens when there is a payment from a relevant engagement - example
  4. ESM8095
    Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
  5. ESM8100
    Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
  6. ESM8105
    Basic principles: conditions of liability: definition of associate
  7. ESM8110
    Basic principles: conditions of liability: liability for NICs - client abroad
  8. ESM8115
    Basic principles: conditions of liability: liability for NICs - client in European Economic Area
  9. ESM8120
    Basic principles: conditions of liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom
  10. ESM8125
    Basic principles: conditions of liability: liability for NICs - rest of the world
  11. ESM8130
    Basic principles: the deemed payment: introduction
  12. ESM8135
    Basic principles: how to calculate the deemed payment
  13. ESM8140
    Basic principles: how to calculate the deemed payment: step by step guide
  14. ESM8145
    Basic principles: how to calculate the deemed payment - example
  15. ESM8150
    Basic principles: how to calculate the deemed payment: example using step by step guide
  16. ESM8155
    Basic principles: how to work out the deemed payment where there is more than one worker
  17. ESM8160
    Basic principles: How to work out the deemed payment where there is more than one worker: example
  18. ESM8165
    Basic principles: how to work out the deemed payment where the intermediary has income that is not from relevant engagements
  19. ESM8170
    Basic principles: how to work out the deemed employment payment where the intermediary has income that is not from relevant engagements - example
  20. ESM8175
    Basic principles: how to work out the deemed payment: step one
  21. ESM8180
    Basic principles: how to work out the deemed payment: step two
  22. ESM8185
    Basic principles: how to work out the deemed payment: step three
  23. ESM8190
    Basic principles: how to work out the deemed payment: step four
  24. ESM8195
    Basic principles: how to work out the deemed payment: step five
  25. ESM8200
    Basic principles: how to work out the deemed payment: step six
  26. ESM8205
    Basic principles: how to work out the deemed payment: step seven
  27. ESM8210
    Basic principles: how to work out the deemed payment: step seven - example of deduction given at step three for which no deduction given at step seven
  28. ESM8215
    Basic principles: how to work out the deemed payment: step seven - relief for expenses met by the worker - example
  29. ESM8220
    Basic principles: how to work out the deemed payment: step eight
  30. ESM8225
    Basic principles: how to work out the deemed payment: step eight - example
  31. ESM8230
    Basic principles: how to work out the deemed payment: step eight - step by step guide
  32. ESM8235
    Basic principles: how to work out the deemed payment: step eight - example using step by step guide
  33. ESM8240
    Basic principles: how to work out the deemed payment: when the deemed payment arises
  34. ESM8245
    Basic principles: how to account for the deemed employment payment
  35. ESM8250
    Basic principles: how to account for the deemed payment: settling the liability
  36. ESM8255
    Basic principles: how to account for the deemed payment: settling the liability - in-year event
  37. ESM8265
    Basic principles: how to work out the taxable profits of the intermediary: special rules for partnerships
  38. ESM8270
    Basic principles: how to work out the taxable profits of the intermediary: company example
  39. ESM8275
    Basic principles: how to work out the profits of the intermediary: partnership example - accounts made up to 5 April
  40. ESM8280
    Basic principles: how to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April
Application of the tax and NICs rules
  1. ESM8300
    Application of the tax and NICs rules: introduction
  2. ESM8305
    Application of the tax rules: residence of worker
  3. ESM8310
    Application of the tax rules: benefits in kind
  4. ESM8315
    Application of the tax rules: car benefits
  5. ESM8320
    Application of the tax rules: car benefits - example
  6. ESM8325
    Application of the tax rules: travel expenses
  7. ESM8330
    Application of the tax rules: travel expenses - example
  8. ESM8335
    Application of the NICs rules: annual earnings periods
  9. ESM8340
    Application of the NICs rules: annual earnings periods example
  10. ESM8345
    Application of the NICs rules: annual earnings period - example
Particular Issues
  1. ESM8350
    Particular issues: introduction
  2. ESM3260
    Avoidance of double taxation
  3. ESM8360
    Particular issues: foreign entertainers
  4. ESM8365
    Particular issues: treatment of payments made under Construction Industry Scheme (CIS)
  5. ESM8370
    Particular issues: multiple intermediaries
  6. ESM8375
    Particular issues: partnership basis periods - transitional rules
  7. ESM8385
    Particular issues: receipts basis
  8. ESM8390
    Particular issues: interaction with the agency legislation
  9. ESM8395
    Particular issues: office and office holders - when IR35 applies
  10. ESM8400
    Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general
  11. ESM8405
    Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims
  12. ESM8410
    Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32
  13. ESM8420
    Particular Issues: claims for relief in respect of dividends - how to handle claims
Opinions on contracts
  1. ESM8425
    Opinions on contracts: introduction
  2. ESM8430
    Opinions on contracts: the basic process
  3. ESM8445
    Opinions on contracts: general
  4. ESM8450
    Opinions on contracts: standard agency contracts
  5. ESM8455
    Opinions on contracts: oral contracts
  6. ESM8460
    Opinions on contracts: draft agreements and umberella agreements
  7. ESM8465
    Opinions on contracts: model letters
  8. ESM8470
    Opinions on contracts: what to do where an opinion is disputed
  9. ESM8475
    Opinions on contracts: obtaining further information - third party contracts
  10. ESM8480
    Opinions on contracts: formal decisions and rights of appeal
  11. ESM8485
    Opinions on contracts: wording of in-year Section 8 Decisions (legislation applies)
  12. ESM8490
    Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
  13. ESM8495
    Opinions on contracts: engagement covred by the legislation - model letter
  14. ESM8500
    Opinions on contracts: engagement not covered by the legislation - model letter
  15. ESM8505
    Opinions on contracts: cases studies - example 1 - Gordon
  16. ESM8510
    Opinions on contract: case studies - example 2- Henry
  17. ESM8515
    Opinions on contract: case studies- example 3- charlotte
Employer Compliance reviews and requests for formal Section 8 decisions
  1. ESM8520
    Employer complaince reviews and requests for formal Section 8 Decisions: employer complaince reviews and requests for formal decisions
  2. ESM8525
    Employer compliance reviews and requests for formal Section 8 Decisions: the wording of the decision
Considering the Evidence
  1. ESM8530
    Considering the evidence: general
  2. ESM8535
    Considering the evidence: contracts
  3. ESM8540
    Considering the evidence: what happens in practice
  4. ESM8545
    Considering the evidence: evidence of the client
  5. ESM8550
    Considering the evidence: mutuality of obligation
  6. ESM8555
    Considering the evidence: personal service
  7. ESM8560
    Considering the evidence: substitution clauses
  8. ESM8565
    Considering the evidence: ineffective or sham substitution clauses
  9. ESM8570
    Considering the evidence: effective substitution clauses
  10. ESM8575
    Considering the evidence: part and parcel of the organisation
  11. ESM8580
    Considering the evidence: task of the assignment based engagements
  12. ESM8585
    Considering the evidence: mutual intention
  13. ESM8590
    Considering the evidence: multiple engagements
Miscellaneous Points
  1. ESM8600
    Miscellaneous points: "worker" status in IR35