Intermediaries legislation: Chapter 8 ITEPA 2003: Contents
Introduction and basic principles

ESM8001Introduction: overview of the legislation

ESM8005Introduction: advice for HMRC staff and the referral process

ESM8010Introduction: advice for external customers

ESM8015Introduction: summary of the intermediaries legislation

ESM8020Introduction: key terms for intermediaries legislation (Chapter 8 ITEPA 2003)

ESM8025Introduction: the position for payments covered by Chapter 8 ITEPA 2003

ESM8030Introduction: how to work out when the legislation applies  example

ESM8035Introduction: meaning of "the client"

ESM8040Conditions of liability: Introduction

ESM8045Conditions of liability: where the intermediary is a company

ESM8050Conditions of liability: exception where the client is an associated company of the intermediary

ESM8055Conditions of liability: where the intermediary is a partnership

ESM8060Conditions of liability: where the intermediary is an individual

ESM8080Basic principles: when the legislation at Chapter 8 ITEPA 2003 applies

ESM8085Basic principles: what happens when there is a payment from a relevant engagement

ESM8090Basic principles: what happens when there is a payment from a relevant engagement  example

ESM8095Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest  example

ESM8100Basic principles: conditions of liability: where the intermediary is a company and the worker does not have a material interest  example

ESM8105Basic principles: conditions of liability: definition of associate

ESM8110Basic principles: conditions of liability: liability for NICs  client abroad

ESM8115Basic principles: conditions of liability: liability for NICs  client in European Economic Area

ESM8120Basic principles: conditions of liability: liability for NICs  client in a country with a Reciprocal Agreement with the United Kingdom

ESM8125Basic principles: conditions of liability: liability for NICs  rest of the world

ESM8130Basic principles: the deemed payment: introduction

ESM8135Basic principles: how to calculate the deemed payment

ESM8140Basic principles: how to calculate the deemed payment: step by step guide

ESM8145Basic principles: how to calculate the deemed payment  example

ESM8150Basic principles: how to calculate the deemed payment: example using step by step guide

ESM8155Basic principles: how to work out the deemed payment where there is more than one worker

ESM8160Basic principles: How to work out the deemed payment where there is more than one worker: example

ESM8165Basic principles: how to work out the deemed payment where the intermediary has income that is not from relevant engagements

ESM8170Basic principles: how to work out the deemed employment payment where the intermediary has income that is not from relevant engagements  example

ESM8175Basic principles: how to work out the deemed payment: step one

ESM8180Basic principles: how to work out the deemed payment: step two

ESM8185Basic principles: how to work out the deemed payment: step three

ESM8190Basic principles: how to work out the deemed payment: step four

ESM8195Basic principles: how to work out the deemed payment: step five

ESM8200Basic principles: how to work out the deemed payment: step six

ESM8205Basic principles: how to work out the deemed payment: step seven

ESM8210Basic 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

ESM8215Basic principles: how to work out the deemed payment: step seven  relief for expenses met by the worker  example

ESM8220Basic principles: how to work out the deemed payment: step eight

ESM8225Basic principles: how to work out the deemed payment: step eight  example

ESM8230Basic principles: how to work out the deemed payment: step eight  step by step guide

ESM8235Basic principles: how to work out the deemed payment: step eight  example using step by step guide

ESM8240Basic principles: how to work out the deemed payment: when the deemed payment arises

ESM8245Basic principles: how to account for the deemed employment payment

ESM8250Basic principles: how to account for the deemed payment: settling the liability

ESM8255Basic principles: how to account for the deemed payment: settling the liability  inyear event

ESM8265Basic principles: how to work out the taxable profits of the intermediary: special rules for partnerships

ESM8270Basic principles: how to work out the taxable profits of the intermediary: company example

ESM8275Basic principles: how to work out the profits of the intermediary: partnership example  accounts made up to 5 April

ESM8280Basic principles: how to work out the profits of the intermediary: partnership example  accounts made up to a date other than 5 April