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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 31 May 2011 (see the update index for all updates)

Page Details of update  
ESM0119 Revised text with new reference to COG guidance  
ESM2019 Agency workers: Travel expenses - Revised text  
ESM3340 Mutuality of obligation - Revised text  
ESM4002 Revised text to remove reference to the NFU  
ESM4086 Agricultural workers: Contract milkers - Revised text  
ESM4150 Examiners - Text amended to reflect legislative reference