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HMRC internal manual

Employment Status Manual

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HM Revenue & Customs
Updated
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Employment Status Manual: recent changes

Below are details of the amendments that were published on 20 November 2014 (see the update index for all updates) 

Page  Details of update 
   
ESM2032 Amendment to remove the second bullet point that reads:-
“when the worker is legitimately self-employed (see ESM2042 for relevant record keeping requirements), or”  
ESM3012 Text added re business entity tests and example scenarios to be withdrawn from 6 April 2015.
ESM3015 Text added re business entity tests and example scenarios will be withdrawn from 6 April 2015.
ESM4148 Text amended.