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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
Particular Issues
  1. ESM3260
    Avoidance of double taxation
Opinions on contracts
Employer Compliance reviews and requests for formal Section 8 decisions
Considering the Evidence
Miscellaneous Points