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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Sections Transferred To New Employment Status Manual

Enquiries from taxpayers, employers etc

This section has been redrafted although some of the original paragraphs have beenretained. The ESM section, ESM0100 onwards, is entitled ‘Procedural aspects of statuswork’.

Old SE Paragraph Numbers New ESM Page Numbers
751 to 862 ESM0100 onwards

Fact-finding questions

Old SE Paragraph Number New ESM Page Number
900 ESM0525