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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 10 April 2015 (see the update index for all updates).

Page Details of update
ESM0102 Addresses updated for Film Production Unit and Television and Broadcasting Unit.
ESM2000 Contents page updated to reflect new pages/revised numbering
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”    
  ESM2070-ESM2095 New pages, original pages with this numbering are now numbered ESM2300-ESM2380
  ESM2100-ESM2190 New pages, following on from new page ESM2095
  ESM2300 (Previously ESM2070) ESM hyperlink updated to reflect page number change
  ESM2300-ESM2380  Numbering changed - was previously pages ESM2070-ESM2097
  ESM4100 Film Production Unit details updated.
  ESM4101 Address and telephone number updated for Film Production Unit.
  ESM4110 Address updated for Television and Broadcasting Unit.
  ESM4114 Address updated for Film Production Unit.