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HMRC internal manual

Employment Status Manual

Employment Status Manual: recent changes

Below are details of the amendments that were published on 5 July 2010 (see the update index for all updates)

Section Details of update  
ESM0001 Main contents page updated  
ESM0100 Procedural aspects: contents page updated  
ESM0112 Providing advice; Revised text - signed written contracts  
ESM0127 Page Deleted: Text incorporated into ESM0112  
ESM2000 Agency and Temporary Workers: contents page updated  
ESM2008 New text: remuneration paid or provided by the client in relation to the services. Previous text now at ESM2012  
ESM2009 Retainers paid by the agency. Previous text now at ESM2013  
ESM2011 New text: the agency contract and the requirement for personal service. Previous text now at ESM2014  
ESM2012 Specific exemptions/excluded services. Previous text now at ESM2015  
ESM2013 Agencies providing a mix of services. Previous text now at ESM2016  
ESM2014 Professional workers. Text previously at ESM2011  
ESM2015 Overseas agencies. Text previously at ESM2012  
ESM2016 Two agencies but one worker. Text previously at ESM2013  
ESM2017 Contracts between an agency and a company. Text previously at ESM2014  
ESM2018 Expenses of incorporated agency workers. Text previously at ESM2015  
ESM2019 Travel expenses of workers who are within the agency legislation. Text previously at ESM2016  
ESM2020 Travel between premises of different clients. Text previously at ESM2017  
ESM2021 Subsistence expenses. Text previously at ESM2018  
ESM2022 Procedure for new agencies. Text previously at ESM2019  
ESM2023 Particular occupations. Text previously at ESM2021  
ESM2024 Written opinion - standard format letter. Amended text previously at ESM2022  
ESM2025 Continuous contract of employment or individual engagements? Text previously at ESM2023  
ESM2026 Individual engagements. Text previously at ESM2025