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HMRC internal manual

Employment Status Manual

Updates: Employment Status Manual

2016

published amendments

Particular occupations: entertainment industry
subpage group added
subpage group added
IR35 Intermediaries Legislation: contents
subpage group added
subpage group added
subpage group added
subpage group added
subpage group added
subpage group added
subpage group added
subpage group added
subpage group added
Subpage group added
new subpage added
Sub-headings added to contents page

published amendments

Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role
Embedded flowchart image changed to link to allow page to show on GOV.UK
Opinions on contracts: the basic process - flowchart - the IR35 Unit role
Embedded flowchart image changed to link to allow page to show on GOV.UK
Conditions of liability: where the intermediary is a partnership - flowchart
Changed embedded flowchart image to link to allow page to show on GOV.UK
Conditions of liability: where the intermediary is a company - flowchart
Changed embedded image to link to allow page to show on GOV.UK
Basic principles: how to work out whether a deemed payment is treated as paid - flowchart
Flowchart image changed from embedded to link to allow page to show on GOV.UK
Basic principles: how to work out when the legislation applies - flowchart
Flowchart image changed from embedded to link to allow it to page to show on GOV.UK
Contracts of Training and Apprenticeship - flowchart
Changed embedded image to link to allow page to show on GOV.UK

published amendments

Employment Intermediary Reporting: Returns - Advising on how practically to file (Page 4)
Updated link to image
Employment Intermediary Reporting: Returns - Advising how practically to file (Page 3)
Updated link to image
Employment Intermediary Reporting: Returns - Advising how practically to file (Page 2)
Updated link to image
Employment Intermediaries Reporting: Returns - Advising on how practically to file (Page 1)
Updated link to image
Employment Intermediary reporting: Meaning of Specified Employment Intermediary - more than one intermediary in the contractual chain
Updated link to image

published amendments

Contracts of Training and Apprenticeship: Contents
correction of spelling in title of page

published amendments

Employment Intermediary Reporting: Record Keeping Requirement - Penalties and Appeals
insert SI number

published amendments

Case Law: The Commissioners For HMRC and Talentcore Limited (t/a) Team Spirits
correction of spelling

published amendments

Particular occupations: contents
Page added

published amendments

Employment Intermediaries travel expense provisions: Contents
Updated contents list with new pages added 5510 to 5680

published amendments

Particular occupations: entertainment industry - TV and radio workers - main Revenue office
Change of address.
Particular occupations: entertainment industry - TV and radio workers - TV and Broadcasting Unit
Change of address.
Particular occupations: entertainment industry - Film Industry Unit
Change of address.
Procedural aspects of status cases: Departmental structure
Change of address.

published amendments

Limited Liability Partnerships: salaried members: contents
Menu added.
Clearer title added.
Sections transferred to the new Employment Status Manual: contents
Clearer heading added
Clearer heading added.

published amendments

Particular occupations: doctors - agency doctors
The second sentence of the second paragraph has been amended to remove the reference to consultants and the last paragraph has been removed because we are concerned that it may not be accurate. We will include replacement guidance in the near future.

2017

published amendments

Salaried members: global structures
Contents menu added.
Salaried member: anti-avoidance
Contents menu added.
Salaried member: condition C: contribution to the LLP
Contents menu added.
Salaried members: condition B: significant influence
Contents menu added.
Salaried member: condition A
Contents menu added.
Contents menu added.
Salaried members: implementation matters: contents
Contents pages added.
Limited Liability Partnerships: salaried members: contents
Name change to page to include "contents".

published amendments

Salaried members: global structures: profits from the UK LLP
Correct formatting.
Salaried members: tests to use
Correct formatting.
Salaried members: who can be a salaried member?
Correct formatting.

published amendments

Introduction: the position before 6 April 2000
archiving requried
Introduction: the business entity tests and example scenarios
page no longer needed
IR35 Intermediaries Legislation: contents
content change due to legislative change
changes required as a result of legislative change
updates required
Introduction: how to work out when the legislation applies - example
legislative change - guidance updated
content change needed due to legislative change
Introduction: key terms for the intermediaries legislation
legisltaive change changes to guidenace required
content change as a result of new legislation and structural change to manual
Introduction: overview of the legislation
change to legisaltion requires guidance update
Changes made due to legislative reform and therefore impact upon the existing content of the guidance.

published amendments

Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
contents page for new guidance
Basic principles: off-payroll working: off-payroll working and the contractual chain
publishing new guidance

published amendments

Intermediaries legislation: Chapter 8 ITEPA 2003: Contents
removal of ESM9000 pages since they have their own contents page

published amendments

Basic principles: off-payroll working: when the public sector off-payroll working rules at Chapter 10 ITEPA 2003 apply
change page reference in text
minor change to remove some text being moved elsewhere
Basic principles: off-payroll working: meaning of public authority and statutory exclusions for statutory auditors and provision of pharmaceutical and ophthalmic (opticians) services
changes needed due to legislative change post launch

published amendments

Basic principles: off-payroll working: meaning of public authority and statutory exclusions for statutory auditors and provision of pharmaceutical and ophthalmic (opticians) services
Format amended

published amendments

Agency and temporary workers: contents
Guidance added for umbrella companies.

published amendments

Basic principles: off-payroll working: meaning of public authority and statutory exclusions for statutory auditors and provision of pharmaceutical and ophthalmic (opticians) services
numbering changed to alphavebtical list a-f

published amendments

Particular occupations: consultants and other professionals
Redacted text removed - consultant paper has been withdrawn (2014), therfore no longer available from Techncial team

published amendments

How to work out the deemed payment: Step Six
Archiving reason text added.
How to work out the deemed payment: Step Five
Archiving reason text added.
How to work out the deemed payment: Step Four
Archiving reason text added.
How to work out the deemed payment: Step Three
Archiving reason text added.
How to work out the deemed payment: Step Two
Archiving reason text added.
How to work out the deemed payment: Step One
Archiving reason text added.
How to work out the deemed payment where the intermediary has income that is not from relevant engagements: example
Archiving reason text added.
How to work out the deemed payment where the intermediary has income that is not from relevant engagements
Archiving reason text added.
How to work out the deemed payment where there is more than one worker: example
Archiving reason text added.
How to work out the deemed payment where there is more than one worker
Archiving reason text added.
How to calculate the deemed payment: example using step by step guide
Archiving reason text added.
How to calculate the deemed payment: example
Archiving reason text added.
How to calculate the deemed payment: step by step guide
Archiving reason text added.
How to calculate the deemed payment
Archiving reason text added.
The deemed payment: introduction
Archiving reason text added.
Conditions of Liability: liability for NICs - rest of the world
Archiving reason text added.
Conditions of Liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom
Archiving reason text added.
Conditions of Liability: liability for NICs - client in European Economic Area
Archiving reason text added.
Conditions of Liability - liability for NICs - client abroad
Archiving reason text added.
Conditions of liability: where the client is a private client
Archiving reason text added.
Conditions of liability: definition of associate
Archiving reason text added.
Conditions of liability: where the intermediary is an individual
Archiving reason text added.
Conditions of liability: where the intermediary is a partnership - flowchart
Archiving reason text added.
Conditions of liability: where the intermediary is a partnership
Archiving reason text added.
Conditions of liability: where the intermediary is a company - flowchart
Archiving reason text added.
Conditions of liability: exception where the client is an associated company of the intermediary
Archiving reason text added.
Conditions of liability: where the intermediary is a company and the worker does not have a material interest - example
Archiving reason text added.
Conditions of liability: where the intermediary is a company and the worker does not have a material interest
Archiving reason text added.
Conditions of liability: where the intermediary is a company
Archiving reason text added.
Conditions of liability: introduction
Archiving reason text added.
Basic principles: meaning of "the client"
Archiving reason text added.
Basic principles: domestic workers
Archiving reason text added.
Basic principles: how to work out whether a deemed payment is treated as paid - flowchart
Archiving reason text added.
Basic principles: what happens when there is a relevant engagement - example
Archiving reason text added.
Basic principles: what happens when there is a relevant engagement
Archiving reason text added.
Basic principles: how to work out when the legislation applies - example
Archiving reason text added.
Basic principles: how to work out when the legislation applies - flowchart
Archiving reason text added.
Basic principles: when the legislation applies
Archiving reason text added.
Basic principles: introduction
Archiving reason text added.
Introduction: key terms for IR35
Archiving reason text added.
Introduction: the business entity tests and example scenarios
page no longer needed
Introduction: the position from 6 April 2000
Archiving reason text added.
Introduction: the position before 6 April 2000
archiving requried
Introduction: summary of the IR35 legislation
Archiving reason text added.
Introduction: how to work out when the legislation applies - example
Archiving reason text added.
Introduction: key terms for the intermediaries legislation
Archiving reason text added.
Introduction: overview of the legislation
Archiving reason text added.

published amendments

Opinions on contracts: Case studies - example 3 - “Charlotte”
Archiving reason text added.
Opinions on contracts: Case studies - example 2 - “Henry”
Archiving reason text added.
Opinions on contracts - Case studies: example 1 - “Gordon”
Archiving reason text added.
Opinions on contracts: engagement not covered by the legislation - model letter
Archiving reason text added.
Opinions on contracts: engagement covered by the legislation - model letter
Archiving reason text added.
Opinions on contracts: wording of Section 8 Decision (legislation does not apply)
Archiving reason text added.
Opinions on contracts: wording of in-year Section 8 Decision (legislation applies)
Archiving reason text added.
Opinions on contracts: formal decisions and rights of appeal
Archiving reason text added.
Opinions on contracts: obtaining further information - third party contracts
Archiving reason text added.
Opinions on contracts: what to do where an opinion is disputed
Archiving reason text added.
Opinions on contracts: model letters
Archiving reason text added.
Opinions on contracts: draft agreements and umbrella agreements
Archiving reason text added.
Opinions on contracts: oral contracts
Archiving reason text added.
Opinions on contracts: standard agency contracts
Archiving reason text added.
Opinions on contracts: general
Archiving reason text added.
Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role
Archiving reason text added.
Opinions on contracts: the basic process - flowchart - the IR35 Unit role
Archiving reason text added.
Opinions on contracts: the basic process
Archiving reason text added.
Opinions on contracts: introduction
Archiving reason text added.
Particular issues - claims for relief in respect of dividends - how to handle claims
Archiving reason text added.
Particular issues - claims for relief in respect of dividends - claims procedure
Archiving reason text added.
Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32
Archiving reason text added.
Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims
Archiving reason text added.
Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general
Archiving reason text added.
Particular issues: offices and office holders - when IR35 applies
Archiving reason text added.
Particular issues: interaction with the agency legislation
Archiving reason text added.
Particular issues: receipts basis
Archiving reason text added.
Particular issues: relief for overseas tax
Archiving reason text added.
Particular issues: partnership basis periods - transitional rules
Archiving reason text added.
Particular issues: multiple intermediaries
Archiving reason text added.
Particular issues: treatment of payments made under Construction Industry Scheme (CIS)
Archiving reason text added.
Particular issues: foreign entertainers
Archiving reason text added.
Particular issues: avoidance of double taxation
Archiving reason text added.
Particular issues: introduction
Archiving reason text added.
Application of the NICs rules: annual earnings period - example
Archiving reason text added.
Application of the NICs rules: annual earnings periods example
Archiving reason text added.
Application of the NICs rules: annual earnings periods
Archiving reason text added.
Application of the tax rules: travel expenses - example
Archiving reason text added.
Application of the tax rules: travel expenses
Archiving reason text added.
Application of the tax rules: car benefits - example
Archiving reason text added.
Application of the tax rules: car benefits
Archiving reason text added.
Application of the tax rules: benefits in kind
Archiving reason text added.
Application of the tax rules: residence of worker
Archiving reason text added.
Application of the tax and NICs rules: introduction
Archiving reason text added.
How to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April
Archiving reason text added.
How to work out the profits of the intermediary: partnership example - accounts made up to 5 April
Archiving reason text added.
How to work out the taxable profits of the intermediary: company example
Archiving reason text added.
How to work out the taxable profits of the intermediary: special rules for partnerships
Archiving reason text added.
How to work out the taxable profits of the intermediary
Archiving reason text added
How to work out the deemed payment: transitional rules
Archiving reason text added.
How to account for the deemed payment: settling the liability - in-year event
Archiving reason text added.
How to account for the deemed payment: settling the liability
Archiving reason text added.
How to account for the deemed payment
Archiving reason text added.
How to work out the deemed payment: when the deemed payment arises
Archiving reason text added.
How to work out the deemed payment: Step Eight - example using step by step guide
Archiving reason text added.
How to work out the deemed payment: Step Eight - step by step guide
Archiving reason text added.
How to work out the deemed payment: Step Eight - example
Archiving reason text added.
How to work out the deemed payment: Step Eight
Archiving reason text added.
How to work out the deemed payment: Step Seven - relief for expense met by the worker - example
Archiving reason text added.
How to work out the deemed payment: Step Seven - example of deduction given at Step Three for which no deduction given at Step Seven
Archiving reason text added.
How to work out the deemed payment: Step Seven
Archiving reason text added.