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HMRC internal manual

Employment Status Manual

Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents

Chapter 10 ITEPA 2003
  1. ESM9001
    Basic principles: off-payroll working: when the public sector off-payroll working rules at Chapter 10 ITEPA 2003 apply
  2. ESM9005
    Basic principles: off-payroll working: key terms for the off-payroll working in the public sector legislation
  3. ESM9010
    Basic principles: off-payroll working: conditions of liability
  4. ESM9015
    Basic principles: off-payroll working:managed service companies and off-payroll working
  5. ESM9020
    Basic principles: off-payroll working: meaning of public authority
  6. ESM9025
    Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017
  7. ESM9030
    Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017 – example
  8. ESM9035
    Basic principles: off-payroll working: off-payroll working and the contractual chain
  9. ESM9037
    Basic Principles: off-payroll working: Application of Income Taxes Act and Social Security Contributions And Benefits Act 1992 to deemed employments
  10. ESM9038
    Basic principles: off-payroll working: Deductions form chain payments
  11. ESM9040
    Basic principles: off-payroll working: information to be provided by clients and consequences of failure
  12. ESM9045
    Basic principles: off-payroll working: information to be provided by workers and consequences of failure
  13. ESM9050
    Basic principles: off-payroll working: consequences of providing fraudulent information
  14. ESM9055
    Basic principles: off-payroll working: prevention of double taxation
  15. ESM9060
    Basic principles: off-payroll working: international tax issues
  16. ESM9065
    Basic principles: off-payroll working: how to calculate the amount of the chain payment
  17. ESM9070
    Basic principles:off-payroll working: how to calculate the deemed direct payment
  18. ESM9075
    Basic principles: off-payroll working: how to calculate the deemed payment - example
  19. ESM9080
    Basic principles: off-payroll working: accounting for the deemed payment
  20. ESM
    Off-payroll working: how the worker accounts for monies drawn from their intermediary
  21. ESM9090
    Basic principles: off-payroll working: impact on pensions tax relief
  22. ESM9095
    Basic principles: off-payroll working: miscellaneous expenses