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HMRC internal manual

Employment Status Manual

Recent changes to this guidance

Below are details of the amendments that were published on 15 August 2014 (see the update index for all updates)

Page Details of update
ESM0001 New contacts page - please also change ‘contact’ name under pages ‘Updates to this guidance’ and ‘ESM - Employment Status Manual: recent changes’ from Keith Batty to Jeannette Bell
ESM0119 COG link updated
ESM2032 Amendment to remove the 2nd bullet point that reads:- “when the worker is legitimately self-employed (see ESM2042 for relevant record keeping requirements), or”
ESM2080 Point 3 - text updated
ESM2087 Word removed from 4th para
ESM3005 IR35 Customer Service Unit - tel no updated
ESM3008 IR35 Customer Service Unit - tel no and fax no updated
ESM4031 ESM link updated
ESM4101 Text updated
ESM4145 ‘NICO’ changed to NIC&EO
ESM4147 ‘NICO’ changed to NIC&EO
ESM4150 Self-employment pages sentence - box no updated