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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 account for the deemed payment: settling the liability
Archiving reason text added.

2018

published amendments

Considering the evidence: effective substitution clauses
Archiving reason text added.

published amendments

How to account for the deemed payment: settling the liability
Page archived.

published amendments

Managed Service Companies (MSC): meaning of an MSC
Correct hyperlink applied.
Introduction: advice for HMRC staff and the referral process
Name change: 'Customer Relationship Manager (CRM)' to 'Customer Compliance Manager (CCM)'.

published amendments

Particular issues: office and office holders - when IR35 applies
Removed the following incorrect text: "a worker is personally appointed to perform the duties of an office"

published amendments

Employment intermediaries travel expense provisions: arrangements to avoid the application of the employment intermediaries travel expense provisions
Correctly apply 'heading' format.
Employment intermediaries travel expense provisions: examples of the application of the employment intermediaries travel expense provisions
Format corrections.

published amendments

Agency and temporary workers: agency legislation - provisions from 6 April 2014: conditions that must be met for the agency legislation to apply (6 April 2014 onwards)
correction of spelling
Included a hyperlink to gov.uk guidance
Agency and temporary workers: agency legislation - provisions from 6 April 2014: agency legislation - table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction or control - for the purposes of the agen
include hyperlink to gov.uk
Agency and temporary workers: agency legislation - provisions from 6 April 2014: agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided” - for the purposes of the agency legis
included hyperlink to interim guidance on gov.uk
Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control (as to the manner in which the worker provides the services)
included hyperlink to gov.uk
Agency and temporary workers: agency legislation - provisions from 6 April 2014: the contract (6 April 2014 onwards)
Hyerlink to gov.uk interim guidance added
Agency and temporary workers: agency legislation - provisions from 6 April 2014: personal services (6 April 2014 onwards)
Link to gov.uk additional interim guidance

published amendments

Particular occupations: careworkers - payments under Court of Protection Order or from trust fund
changed the contact details for any enquiries

published amendments

Employment intermediaries’ travel expense provisions: the basic conditions - type of employment intermediary
Format corrections.
Employment intermediaries travel expense provisions: employment intermediaries within the scope of the managed service companies (MSCs) legislation, Chapter 9 ITEPA
Correct hyperlink applied.
Employment intermediaries travel expense provisions: impact of the employment intermediaries travel expense provisions on a worker’s own PSC (which is not an MSC) and examples
Apply hyperlinks correctly.
Employment intermediaries travel expense provisions: examples relating to particular employments
Apply correct hyperlink.
Employment intermediaries travel expense provisions: work on more than one engagement
Apply correct hyperlink.
Employment intermediaries travel expense provisions: working rule agreements
Correct hyperlink applied.
Employment intermediaries travel expense provisions: fraudulent documents
Correctly apply 'heading' format.
Employment intermediaries travel expense provisions: liability of the parties and transfer of debt provisions
Correctly apply 'heading' format.
Employment intermediaries travel expense provisions: transfer of debt to directors and issue of a personal liability notice
Correctly apply 'heading' format.
Employment intermediaries travel expense provisions: the position for workers engaged through employment intermediaries before 6 April 2016
Correctly apply 'heading' format.
Employment intermediaries’ travel expense provisions: supervision, direction or control
Apply hyperlinks correctly.
Employment intermediaries travel expense provisions: modified provisions for employment intermediaries within the scope of the intermediaries legislation, Chapter 8 ITEPA
Apply hyperlinks correctly.
Particular occupations: doctors - agency doctors
changes to content
Particular occupations: doctors - locums
change to body of cotnent

2019

published amendments

Particular occupations: entertainment industry: musicians: orchestral players
Correct formatting. Lettered lists (a to d) appeared as numbers (1, 2, 1, 2) on the intranet's GOV.UK page.

published amendments

Procedural aspects of status cases - submissions to IPD Status Technical Team
Updated to reflect change to Technical Team name

published amendments

Particular occupations: entertainment industry - film and video workers - use of service company
Corrected the link from ESM3000 to ESM8000

published amendments

Particular occupations: careworkers - payments under Court of Protection Order or from trust fund
Correction of team name from CT & VAT Group (Business Profits& Relief) to Business Profits Team.

published amendments

Introduction: determining whether an individual is an employee or self-employed
corrected grammatical error and removed " Usually it will be easy to decide whether someone is an employee or self-employed. However, there will be many cases where it will not be so easy to decide. " as it is a contradiction and adds no value.
Introduction: relevance of an “office or employment” for tax and NIC purposes
grammatical error corrected

published amendments

Intermediaries legislation: Chapter 8 ITEPA 2003: Contents
ESM8415 linked to index page

published amendments

Basic principles: off-payroll working: international tax issues
removed references to E101/E102 as these are no longer relevant - all other Member States will issue PDA1. Any documents issued prior to Regulation 883/04 coming into force will now be expired.

published amendments

Particular occupations: directors
Updated hyperlink ESM3000 to ESM 8000 and changed service company to personal service company

published amendments

Procedural aspects of status cases - submissions to IPD Status Technical Team
updated the content & hyperlinks
Procedural aspects of status cases: when and how to seek advice
updated with current escalation process, team name and contact details.

published amendments

Procedural aspects of status cases: advice/liaison on status issues
updates with team name changes

published amendments

Basic principles: off-payroll working:managed service companies and off-payroll working
Page republished
Basic principles: off-payroll working: key terms for the off-payroll working in the public sector legislation
Page republished
Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
Page republished

published amendments

Basic Principles: off-payroll working: Application of Income Taxes Act and Social Security Contributions And Benefits Act 1992 to deemed employments
change of text - the worker being resident or domiciled outside the United Kingdom - changed in to outside

published amendments

Salaried Members: Global Structures: Capital of the LLP
Page archived. Guidance now on PM261900.
Salaried Members: Global Structures: Significant influence
Page archived. Guidance now on PM261800.
Salaried Members: Global Structures: Income from other firms
Page archived. Guidance now on PM261700
Salaried Members: Global Structures: Costs plus basis
Page archived. Guidance now on PM261600.
Salaried members: global structures: condition A: global profits
Page archived. Guidance now on PM261400.
Salaried members: global structures: profits from the UK LLP
Page archived. Guidance now on PM261500.
Salaried Members: Implementation Matters: Auto-enrolment:
Page archived. Guidance now on PM260500.
Salaried Members: Implementation Matters: Interest relief
Page archived. Guidance now on PM260500.
Salaried members: Anti-Avoidance: Connected party finance
Page archived. Guidance now on PM259340.
Salaried members: anti-avoidance: non-recourse loans
Page archived. Guidance now on PM259320.
Salaried members: anti-avoidance: financing arrangements
Page archived. Guidance now on PM259305.
Salaried Member: condition A: overview
Page archived. Guidance now on PM255100.

published amendments

Salaried members: global structures: condition A: global profits
Correct hyperlink.
Salaried members: global structures: profits from the UK LLP
Correct hyperlink.

published amendments

Salaried members: Anti-Avoidance: Connected party finance
Page archived. Guidance now on PM259340.
Page archived.

published amendments

Guide to employment status: contracts
formatting changes
removed full stop from bullet point - minor change

published amendments

Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
ESM9085 replacement page inserted

published amendments

Check Employment Status For Tax: Who can use CEST?
published too early
Check Employment Status For Tax: Contents
added new pages of guidance to contents list
add content
Check Employment Status For Tax: Worker's contracts - Working time available
publish for go live
publish for go live

published amendments

Check Employment Status For Tax: Worker’s contracts - Work of a similar nature in the last 12 months
publication priority change
Check Employment Status For Tax: Worker’s contracts - Series of contracts
publication priority change
Check Employment Status For Tax: Worker’s contracts - Exclusive services
publication priority change
Check Employment Status For Tax: Part and parcel – Introduction to customers and suppliers
publication priority change
Check Employment Status For Tax: Using CEST
publication priority change
Check Employment Status For Tax: About you and the work
publication priority change
Check Employment Status For Tax: Office Holders
publication priority change
Check Employment Status For Tax: Personal Service - Hirer’s right to reject a substitute
publication priority change
Check Employment Status For Tax: Personal Service - Hiring and paying helpers
publication priority change
Check Employment Status For Tax: Control - What the worker does
publication priority change
Check Employment Status For Tax: Control - When the work is done
publication priority change
Check Employment Status For Tax: Financial risk
publication priority change
Check Employment Status For Tax: Financial risk - Vehicle Costs
publication priority change
Check Employment Status For Tax: Financial risk – Other costs
publication priority change
Check Employment Status For Tax: Financial risk – Putting work right
publication priority change
Check Employment Status For Tax: Part and Parcel – Corporate benefits
publication priority change
Check Employment Status For Tax: Worker's contracts - Working time available
publication priority change
Check Employment Status For Tax: Worker's contracts - Ownership rights
publication priority change
Check Employment Status For Tax: Business On Own Account
publication priority change
Check Employment Status For Tax: Part and Parcel - Management Responsibilities
publication priority change
Check Employment Status For Tax: Part and Parcel
publication priority change
Check Employment Status For Tax: Financial Risk - Payment
publication priority change
Check Employment Status For Tax: Financial Risk - Material Costs
publication priority change
Check Employment Status For Tax: Financial Risk - Equipment Costs
publication priority change
Check Employment Status For Tax: Control - Where the worker carries out the work
change to publication priorities
Check Employment Status For Tax: Control - How the worker carries out the work
change to publication priorities
Check Employment Status For Tax: Control
change to publication priorities
Check Employment Status For Tax: Personal Service - Does the worker pay the substitute?
change to publication priorities
Check Employment Status For Tax: Personal Service
change to publication priorities
Check Employment Status For Tax: About the worker and the work
change to publication priorities
Check Employment Status For Tax: Glossary of terms
change to publication priorities
Results from CEST
publication priority change
Check Employment Status For Tax: CEST Output
change

published amendments

Check Employment Status For Tax - Introduction
publication priority change
Check Employment Status For Tax: Who can use CEST?
published too early
published too early
Check Employment Status For Tax: Worker's contracts - Working time available
publish for go live

published amendments

Check Employment Status For Tax: CEST Output
Title and review date set
Check Employment Status For Tax: Worker’s contracts - Work of a similar nature in the last 12 months
Title and review date set
Check Employment Status For Tax: Worker's contracts - Working time available
Title and review date set
Check Employment Status For Tax: Worker’s contracts - Series of contracts
Title and review date set
Check Employment Status For Tax: Worker's contracts - Ownership rights
Title and review date set
Check Employment Status For Tax: Worker’s contracts - Exclusive services
Title and review date set
Check Employment Status For Tax: Business On Own Account
Title and review date set
Check Employment Status For Tax: Part and parcel – Introduction to customers and suppliers
Title and review date set
Check Employment Status For Tax: Part and Parcel - Management Responsibilities
Title and review date set
Check Employment Status For Tax: Part and Parcel – Corporate benefits
Title and review date set
Check Employment Status For Tax: Part and Parcel
Title and review date set
Check Employment Status For Tax: Financial risk – Putting work right
Title and review date set
Check Employment Status For Tax: Financial Risk - Payment
Title and review date set
Check Employment Status For Tax: Financial risk – Other costs
Title and review date set
Check Employment Status For Tax: Financial Risk - Material Costs
Title and review date set
Check Employment Status For Tax: Financial risk - Vehicle Costs
Title and review date set
Check Employment Status For Tax: Financial Risk - Equipment Costs
Title and review date set
Check Employment Status For Tax: Financial risk
Title and review date set
Check Employment Status For Tax: Control - Where the worker carries out the work
Title and review date set
Check Employment Status For Tax: Control - When the work is done
Title and review date set
Check Employment Status For Tax: Control - How the worker carries out the work
Title and review date set
Check Employment Status For Tax: Control - What the worker does
Title and review date set
Check Employment Status For Tax: Control
Title and review date set
Check Employment Status For Tax: Personal Service - Hiring and paying helpers
Title and review date set
Check Employment Status For Tax: Personal Service - Does the worker pay the substitute?
Title and review date set
Check Employment Status For Tax: Personal Service - Hirer’s right to reject a substitute
Title and review date set
Check Employment Status For Tax: Personal Service
Title and review date set
Check Employment Status For Tax: Office Holders
Title and review date set
Check Employment Status For Tax: About the worker and the work
Title and review date set
Check Employment Status For Tax: Glossary of terms
title updated, review date set
Check Employment Status For Tax: Who can use CEST?
Updated title
review date set
Check Employment Status For Tax: Using CEST
Review date set
Check Employment Status For Tax - Introduction
Republished page, reset dates

published amendments

Check Employment Status For Tax: Control - What the worker does
links reset
revised hyperlinks
hyperlink issues
Check Employment Status For Tax: Control - When the work is done
Links reset
Check Employment Status For Tax: Contents
reset menu order
ESM11025 added to menu
Check Employment Status For Tax: About you and the work
Title and review date set

published amendments

Check Employment Status For Tax: Control
minor grammatical changes

published amendments

Check Employment Status For Tax: Who can use CEST?
format changes
format changes - remove bullets
Check Employment Status For Tax - Introduction
inserted hyperlinks

published amendments

Check Employment Status For Tax: Worker's contracts - Ownership rights
Grammatical error correction
duplication removed
Particular occupations: entertainment industry - TV and radio workers - use of service companies
updated hyperlink
Check Employment Status For Tax: Worker’s contracts - Series of contracts
remove duplication
remove duplication

published amendments

Particular occupations: entertainment industry
created new guidance pages (draft linked to this page)
Particular occupations: entertainment industry: TV and radio workers: behind camera workers
temporary signpost to new guidance
Particular occupations: entertainment industry - film and video workers - behind camera workers
signpost to new guidance

published amendments

Particular occupations: entertainment industry: TV and radio workers: behind camera workers definition of terms used in Appendix 1
Republish as 'page not found' on GOV.UK. Headings formatted correctly. No other changes to content.
Particular occupations: entertainment industry: TV and radio workers: behind camera workers short term engagements
Republish as 'page not found' on GOV.UK. No change to content.
Particular occupations: entertainment industry: TV and radio workers: behind camera workers roles treated as self-employed
Republish as 'page not found' on GOV.UK. No change to content.
Particular occupations: entertainment industry: TV and radio workers: behind camera workers
Correct inactive hyperlink on GOV.UK version.
Republish to update GOV.UK version. No changes to content.
Particular Occupations: entertainment industry – TV and radio workers - behind the camera workers roles normally treated as self-employed, Appendix 1
Hyperlink updated
hyperlink
Particular occupations: entertainment industry
corrected order

published amendments

Particular occupations: entertainment industry: TV and radio workers: behind camera workers
Page republished
Particular occupations: entertainment industry
Duplicate entry removed

2020

published amendments

Guide to determining status: fact finding/evidence gathering
format changes, removed numbering
Check Employment Status For Tax: Worker’s contracts - Series of contracts
grammatical correction, removed "know" from sentence re series of contracts

published amendments

Procedural aspects of status cases - submissions to IPD Status Technical Team
update hyperlink for team inbox

published amendments

Guide to determining status: fact finding/evidence gathering
format changes

published amendments

DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized: connected persons
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: public authorities - when the off-payroll working legislation applies and commencement
update
update needed
update needed
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: CT accounting
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: miscellaneous expenses
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: impact on pensions tax relief
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – steps clients and agencies can take to secure labour supply chains
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – how it will be applied
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how the worker accounts for and reports monies drawn from their intermediary
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed payment – example
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed direct payment
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the amount of the chain payment
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international examples
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international tax issues
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: prevention of double taxation
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: consequences of providing fraudulent information
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: information to be provided by workers and consequences of failure
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: deductions from chain payments
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: application of Income Taxes Act and Social Security Contributions and Benefits Act 1992 to deemed employments
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: operating PAYE
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of agencies and other parties in the chain
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: off-payroll working and the contractual chain
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: duty for client to withdraw SDS if it ceases to be medium or large
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: client-led status disagreement process
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: reasonable care
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: what constitutes a valid Status Determination Statement (SDS)
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Status Determination Statement (SDS)
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of the public authority and medium/large sized organisation not in the public sector
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: contracted-out services
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisations: joint ventures
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisations: groups
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisation and wholly overseas clients
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of public authority
update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Managed Service Companies (MSC) and off-payroll working
update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: conditions of liability
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: key terms for the off-payroll working legislation
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: other organisations and public authorities newly within scope - when the off-payroll working legislation applies and commencement
update needed

published amendments

DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
update

published amendments

DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Managed Service Companies (MSC) and off-payroll working
formatting
formatting
formatting
formatting
content update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of public authority
formatting
formatting
formatting
content update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: contracted-out services
formatting
formatting
Heading styles added
content update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed payment – example
formatting
formatting
formatting
formatting
update
content update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: key terms for the off-payroll working legislation
formatting
formatting
content update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: other organisations and public authorities newly within scope - when the off-payroll working legislation applies and commencement
formatting
formatting
formatting
Republished
content update
update needed
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: CT accounting
formatting
formatting
publish
content update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – how it will be applied
formatting
formatting
publish
update
content update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: consequences of providing fraudulent information
formatting
formatting
content update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: operating PAYE
formatting
formatting
content update
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: reasonable care
formatting
Heading styles added
update
content update
update
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: what constitutes a valid Status Determination Statement (SDS)
formatting
Heading styles added
content update
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of agencies and other parties in the chain
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: deductions from chain payments
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: information to be provided by workers and consequences of failure
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: duty for client to withdraw SDS if it ceases to be medium or large
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisation and wholly overseas clients
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: client-led status disagreement process
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: prevention of double taxation
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of the public authority and medium/large sized organisation not in the public sector
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international tax issues
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisations: joint ventures
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international examples
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized: connected persons
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the amount of the chain payment
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisations: groups
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed direct payment
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how the worker accounts for and reports monies drawn from their intermediary
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – steps clients and agencies can take to secure labour supply chains
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: conditions of liability
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: impact on pensions tax relief
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: miscellaneous expenses
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: public authorities - when the off-payroll working legislation applies and commencement
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Status Determination Statement (SDS)
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: off-payroll working and the contractual chain
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Guide to determining status: fact finding techniques
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Guide to determining status: importance of fact finding
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published amendments

DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international tax issues
fixed link

published amendments

DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – how it will be applied
update
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Status Determination Statement (SDS)
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: key terms for the off-payroll working legislation
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of the public authority and medium/large sized organisation not in the public sector
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of agencies and other parties in the chain
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: off-payroll working and the contractual chain
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: HMRC compliance approach
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: duty for client to confirm its size upon request
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: client-led status disagreement process
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international examples
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international tax issues
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: application of Income Taxes Act and Social Security Contributions and Benefits Act 1992 to deemed employments
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisations: joint ventures
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized: connected persons
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisations: groups
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisation and wholly overseas clients
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: other organisations and public authorities newly within scope - when the off-payroll working legislation applies and commencement
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DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: public authorities - when the off-payroll working legislation applies and commencement
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Procedural aspects of status cases: where there is agreement
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DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
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published amendments

Basic principles: off-payroll working: international tax issues
changed formatting and included additional text "then it is the public authority that must deduct the PAYE/ NICs" to make position clearer for the reader
Check Employment Status For Tax: Glossary of terms
hyperlink update
hyperlink updated
hyperlinks updated
Basic principles: off-payroll working: conditions of liability
update hyperlinks
Guide to employment status: engagement of the worker
Format changed

published amendments

DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international tax issues
Spelling and grammar
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: HMRC compliance approach
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: CT accounting
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: miscellaneous expenses
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: impact on pensions tax relief
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – steps clients and agencies can take to secure labour supply chains
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – how it will be applied
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how the worker accounts for and reports monies drawn from their intermediary
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed payment – example
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed direct payment
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the amount of the chain payment
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international examples
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: prevention of double taxation
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: consequences of providing fraudulent information
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: information to be provided by workers and consequences of failure
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: deductions from chain payments
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: application of Income Taxes Act and Social Security Contributions and Benefits Act 1992 to deemed employments
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: operating PAYE
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of agencies and other parties in the chain
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: off-payroll working and the contractual chain
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: duty for client to withdraw SDS if it ceases to be medium or large
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: client-led status disagreement process
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: reasonable care
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: what constitutes a valid Status Determination Statement (SDS)
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Status Determination Statement (SDS)
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: duty for client to confirm its size upon request
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of the public authority and medium/large sized organisation not in the public sector
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: contracted-out services
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisations: joint ventures
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized: connected persons
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisations: groups
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large sized non-public sector organisation and wholly overseas clients
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of public authority
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Managed Service Companies (MSC) and off-payroll working
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: conditions of liability
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: key terms for the off-payroll working legislation
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: other organisations and public authorities newly within scope - when the off-payroll working legislation applies and commencement
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: public authorities - when the off-payroll working legislation applies and commencement
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.
DRAFT Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): Contents
This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.

published amendments

Particular Issues: claims for relief in respect of dividends - claims procedure
corrected ESM reference page and inserted hyperlink to ESM8420

published amendments

Particular occupations: entertainment industry: TV and radio workers: behind camera workers roles treated as self-employed
updated text, included definition of terms and renewed hyperlinks

published amendments

Particular occupations: entertainment industry: TV and radio workers: behind camera workers roles treated as self-employed
changed cameramen to camera operator

published amendments

Particular occupations: examiners - status
Link updated

published amendments

Particular occupations: entertainment industry - TV and radio workers - TV and Broadcasting Unit
contact details updated
Particular occupations: entertainment industry - Film Industry Unit
updated contact details
Procedural aspects of status cases: Departmental structure
updated contact details and hyperlinks