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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 11 April 2013 (see the update index for all updates)

Page Details of update  
ESM0103 Procedural aspects: support for local offices - revised text  
ESM0126 Procedural aspects: complaints about competitors - revised text  
ESM0501 Guide to determining status: importance of fact finding - revised text  
ESM0543 Guide to determining status: mutuality of obligation - revised text  
ESM2003 Agency workers: who is covered by the legislation - revised text  
ESM2011 Agency workers: the agency contract and the requirement for personal service - revised text  
ESM2035 Overarching Contracts of Employment - revised text (Note: page renumbered to ESM2080 on 11/04/14)  
ESM2045 Overarching contracts of employment - revised text (Note: page renumbered to ESM2087 on 11/04/14)  
ESM2050 Page deleted  
ESM2065 Overarching contracts of employment - revised text (Note: page renumbered to ESM2097 on 11/04/14)  
ESM3000 IR35 Intermediaries Legislation: Table of Contents updated  
ESM3001 overview of IR35 - revised text  
ESM3005 advice for HMRC staff and referral processes - revised text  
ESM3008 New page - advice for external customers  
ESM3010 Summary of the IR35 legislation - revised text  
ESM3011 The position before 6 April 2000 - revised text  
ESM3012 The position from 6 April 2000 - revised text  
ESM3015 The business entity tests and example scenarios - New guidance  
ESM3020 New page: Key terms for IR35  
ESM3268 Offices and office holders - when IR35 applies - revised guidance  
ESM3400 Page deleted  
ESM4015 Particular occupations: careworkers - revised text  
ESM7000 Case Law: Table of Contents updated  
ESM7310 Case Law: Autoclenz Ltd and Belcher & Ors - additional text  
ESM7315 New page: Case summary of HMRC and Talentcore