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HMRC internal manual

Employment Status Manual

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