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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment Status Manual: recent changes

Below are details of the amendments that were published on 18 February 2010 (see the update index for all updates)

Section Details of update  
     
ESM0103 Procedural aspects; Revised text re Support for Local offices  
ESM0105 Procedural aspects; Revised text re Extent of Review  
ESM0516 Changes to text and inclusion of reference to Autoclenz Ltd and Belcher & Ors  
ESM0517 Revised text: Relative importance of control  
ESM0518 Additional text Re delegated control and the case of HMRC v Mr Philip John Wright  
ESM0519 Additional text re control - What, Where, When and How  
ESM0520 Additional text re control - What the worker does  
ESM0522 Additional text re control - Where the work is done  
ESM0524 Amended text re control - When the work is done  
ESM0526 Amended text re control - How the work is done  
ESM0558 Amended text on contracts - fact finding and evidence gathering  
ESM2503 Amended text; How an office is created  
ESM3000 Table of contents re-numbered & new pages added  
ESM3345 Additional text re; Dragonfly Consultancy Ltd v HMRC  
ESM3363 Additional text re; Dragonfly Consultancy  
ESM3370 New text and reference to Dragonfly Consultancy  
ESM3400 New text; Guidance for members of the public  
ESM3410 New text; workers status in IR35  
ESM4503 Revised text ; Teachers, Lecturers and Tutors - NICs  
ESM7000 Case Law: Table of contents updated  
ESM7005 Case Law: Table of contents (alphabetical) updated  
ESM7290 New page: case summary; Dragonfly Consultancy Ltd v HMRC  
ESM7300 New page: case summary; HMRC v Larkstar Data Ltd  
ESM7310 New page: case summary; Autoclenz Ltd and Belcher & Ors