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HMRC internal manual

Employment Status Manual

Updates: Employment Status Manual

2016

published amendments

Particular occupations: entertainment industry
subpage group added
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IR35 Intermediaries Legislation: contents
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subpage group added
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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
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Opinions on contracts: the basic process - flowchart - the IR35 Unit role
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Conditions of liability: where the intermediary is a partnership - flowchart
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Conditions of liability: where the intermediary is a company - flowchart
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Basic principles: how to work out whether a deemed payment is treated as paid - flowchart
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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
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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)
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Employment Intermediary Reporting: Returns - Advising how practically to file (Page 2)
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Employment Intermediaries Reporting: Returns - Advising on how practically to file (Page 1)
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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

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.