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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 20 February 2015 (see the update index for all updates).

Page Details of update
ESM Main Contents New section at ESM3500 included in main contents page
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”    
  ESM2065 Term “care worker” amended to “domestic helper”
  ESM3500 New section - Managed Service Companies (MSC)
  ESM4148 Fourth para amended.