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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Employment Status Manual: recent changes

Below are details of the amendments that were published on 14 May 2014 (see the update index for all updates)

Page Details of update
ESM2032 Amendment to remove the 2n d bullet point that reads: “when the worker is legitimately self-employed (see ESM2042 for relevant record keeping requirements), or”