ESM8350 - Particular issues: introduction

This part of the guidance covers specific issues arising from the legislation that you may need to be aware of.

These issues include:

• Avoidance of double taxation, see ESM8355 and ESM8415
• Foreign entertainers, see ESM8360
• Interaction with the Construction industry scheme, see ESM8365 and ESM8400
• Multiple intermediaries, see ESM8370
• Transitional rules for partnerships, see ESM8375
• Relief for overseas tax, see ESM8380
• Receipts basis, see ESM8385
• Interaction with the agency legislation, see ESM8390