Updates: Employment Status Manual

2023

2 November 2023 published amendments

Employment Status Manual

Updating contents page.

5 October 2023 published amendments

Updating title.

4 October 2023 published amendments

Agency and temporary workers: contents

updating contents to reflect guidance changes

14 September 2023 published amendments

31 August 2023 published amendments

National Minimum Wage

Test Change Notes by 31 Aug

7 June 2023 published amendments

16 January 2023 published amendments

Intermediaries legislation: Chapter 8 ITEPA 2003: Contents

Links to ESM8260 and ESM82600 archived

2022

29 June 2022 published amendments

Employment Status Manual

Updating page to reflect drupal version

7 March 2022 published amendments

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Recent changes to this guidance

Page archived – Old legacy update page no longer required.

Recent changes to this guidance

Page archived – Old legacy update page no longer required.

Employment Status Manual: Recent changes to this guidance

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Recent changes to this guidance

Page archived – Old legacy update page no longer required.

Name of guidance: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: update index

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

Employment Status Manual: recent changes

Page archived – Old legacy update page no longer required.

2021

13 July 2021 published amendments

Check Employment Status For Tax: Results from CEST

Internal technical fix, no content change.

2020

3 February 2020 published amendments

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

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Managed Service Companies (MSC) and off-payroll working

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of public authority

update

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

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

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

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: contracted-out services

update

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

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Status Determination Statement (SDS)

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: what constitutes a valid Status Determination Statement (SDS)

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: reasonable care

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: client-led status disagreement process

update

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

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: off-payroll working and the contractual chain

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: responsibilities of agencies and other parties in the chain

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: operating PAYE

update

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

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: deductions from chain payments

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: information to be provided by worker or intermediary and consequences of failure

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: consequences of providing fraudulent information

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: prevention of double taxation

update

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

update

Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: key terms for the off-payroll working legislation

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: conditions of liability

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: international examples

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the amount of the chain payment

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed direct payment

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate the deemed payment – example

update

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

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – how it will be applied

update

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

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: impact on pensions tax relief

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: miscellaneous expenses

update

off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: CT accounting

update

2019

19 December 2019 published amendments

27 November 2019 published amendments

24 November 2019 published amendments

Check Employment Status For Tax: CEST Output

change

Check Employment Status For Tax: Results from CEST

publication priority change

Check Employment Status For Tax: Glossary of terms

change to publication priorities

Check Employment Status For Tax: About the worker and the work

change to publication priorities

Check Employment Status For Tax: Personal Service

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: Control

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 - Where the worker carries out the work

change to publication priorities

Check Employment Status For Tax: Financial Risk - Equipment Costs

publication priority change

Check Employment Status For Tax: Financial Risk - Material Costs

publication priority change

Check Employment Status For Tax: Financial Risk - Payment

publication priority change

Check Employment Status For Tax: Part and Parcel

publication priority change

Check Employment Status For Tax: Part and Parcel - Management Responsibilities

publication priority change

Check Employment Status For Tax: Business On Own Account

publication priority change

Check Employment Status For Tax: Worker's contracts - Ownership rights

publication priority change

Check Employment Status For Tax: Worker's contracts - Working time available

publication priority change

Check Employment Status For Tax: Part and Parcel – Corporate benefits

publication priority change

Check Employment Status For Tax: Financial risk – Putting work right

publication priority change

Check Employment Status For Tax: Financial risk – Other costs

publication priority change

Check Employment Status For Tax: Financial risk - Vehicle Costs

publication priority change

Check Employment Status For Tax: Financial risk

publication priority change

Check Employment Status For Tax: Control - When the work is done

publication priority change

Check Employment Status For Tax: Control - What the worker does

publication priority change

Check Employment Status For Tax: Personal Service - Hiring and paying helpers

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: Office Holders

publication priority change

Check Employment Status For Tax: About you and the work

publication priority change

Check Employment Status For Tax: Using CEST

publication priority change

Check Employment Status For Tax: Part and parcel – Introduction to customers and suppliers

publication priority change

Check Employment Status For Tax: Worker’s contracts - Exclusive services

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 - Work of a similar nature in the last 12 months

publication priority change

22 November 2019 published amendments

20 September 2019 published amendments

9 September 2019 published amendments

Salaried members: who can be a salaried member?

Page archived.

Salaried members: tests to use

Page archived.

Salaried member: condition A

Page archived.

Salaried Member: condition A: overview

Page archived.

Salaried Member: Condition A: Relevant arrangements

Page archived.

Salaried Member: Condition A: Relevant Period

Page archived.

Salaried Members: Condition A: When is the test applied?

Page archived.

Salaried Members: Condition A: “Reasonable to expect”

Page archived.

Condition A: Disguised Salary

Page archived.

Salaried Member: Disguised Salary: Piecework

Page archived.

Salaried Member: Disguised Salary: Fees generated

Page archived.

Salaried Member: Disguised Salary: Bonus

Page archived.

Salaried Member: Disguised Salary: Personal performance

Page archived.

Salaried Member: Disguised Salary: Divisions of a business

Page archived.

Salaried Member: Disguised Salary: Guaranteed payments/floors

Page archived.

Salaried Member: Disguised Salary: Caps on profit shares

Page archived.

Salaried Member: Disguised Salary: Drawings on account of profit share or Disguised Salary

Page archived.

Salaried Member: Disguised Salary: Profit share: realistic view

Page archived.

Salaried Member: Disguised Salary: Profit share

Page archived.

Salaried Member: Disguised Salary: Profit share: Unexpected events

Page archived.

Salaried Member: Disguised Salary: Profit share: Benchmark

Page archived.

Salaried members: condition B: significant influence

Page archived.

Salaried Members: Condition B: Overview

Page archived.

Salaried Members: Condition B: The LLP agreement

Page archived.

Salaried Members: Condition B: What type of influence is relevant to the test?

Page archived.

Salaried Members: Condition B: Significant influence functions of financial businesses regulated by Financial Conduct Authority (FCA)

Page archived.

Salaried Members: Condition B: Significance of size

page archived.

Salaried Members: Condition B: Hierarchy of members

Page archived.

Salaried Members: Condition B: Delegated powers

Page archived.

Salaried Members: Condition B: Part of a business

Page archived.

Salaried Members: Condition B: Indirect influence?

Page archived.

Salaried Members: Condition B: LLPs that are parents of a group

Page archived.

Salaried Members: Condition B: LLPs that are members of a group

Page archived.

Salaried Members: Condition B: Change in circumstances

Page archived.

Salaried member: condition C: contribution to the LLP

Page archived.

Salaried Member: Condition C: Overview

Page archived.

Salaried Member: Condition C: What is the contribution?

Page archived.

Salaried Member: Condition C: When to apply the test?

Page archived.

Salaried Member: Condition C: Becoming, or ceasing to be, a member part way through the year

Page archived.

Salaried Member: Condition C: A change in the contribution part way through the year

Page archived.

Salaried Member: Condition C: A reduction in the contribution

Page archived.

Salaried Member: Condition C: An increase in the contribution

Page archived.

Salaried Member: Condition C: Deemed contributions

Page archived.

Salaried Member: Condition C: Deemed contributions: failure to make the payment

Page archived.

Salaried member: anti-avoidance

Page archived.

Salaried Members: Anti-Avoidance: Overview

Page archived.

Salaried Members: Anti-Avoidance: becoming a member

Page archived.

Salaried members: anti-avoidance: financing arrangements

Page archived.

Salaried Members: Anti-Avoidance: Genuine finance

Page archived.

Salaried members: anti-avoidance: non-recourse loans

Page archived.

Salaried members: Anti-Avoidance: Connected party finance

Page archived.

Salaried members: Anti-Avoidance: Combined loan facilities

Page archived.

Salaried Members: Anti-Avoidance: Short term appointment

Page archived.

Salaried Members: Anti-Avoidance: Use of intermediaries

Page archived.

Salaried Members: Anti-Avoidance: Interaction with mixed membership partnership legislation

Page archived.

Salaried members: implementation matters: contents

Page archived.

Salaried Members: Implementation Matters: Partnership Returns

Page archived.

Salaried Members: Implementation Matters: Individual

Page archived.

Salaried Members: Implementation Matters: Compliance & PAYE failure

Page archived.

Salaried Members: Implementation Matters: Capital assets

Page archived.

Salaried Members: Implementation Matters: Interest relief

Page archived.

Salaried Members: Implementation Matters: Auto-enrolment:

Page archived.

Salaried members: global structures

Page archived.

Salaried Members: Global Structures: Overseas members

Page archived.

Salaried Members: Global Structures: Working for the UK LLP

Page archived.

Salaried Members: Global Structures: Income from other firms

Page archived.

Salaried members: global structures: profits from the UK LLP

Page archived.

Salaried Members: Global Structures: Capital of the LLP

Page archived.

Salaried members: global structures: condition A: global profits

Page archived.

Salaried Members: Global Structures: Costs plus basis

Page archived.

Salaried Members: Global Structures: Significant influence

Page archived.

5 September 2019 published amendments

28 August 2019 published amendments

Salaried Member: condition A: overview

Page archived. Guidance now on PM255100.

Salaried members: anti-avoidance: financing arrangements

Page archived. Guidance now on PM259305.

Salaried members: anti-avoidance: non-recourse loans

Page archived. Guidance now on PM259320.

Salaried members: Anti-Avoidance: Connected party finance

Page archived. Guidance now on PM259340.

Salaried Members: Implementation Matters: Interest relief

Page archived. Guidance now on PM260500.

Salaried Members: Implementation Matters: Auto-enrolment:

Page archived. Guidance now on PM260500.

Salaried members: global structures: profits from the UK LLP

Page archived. Guidance now on PM261500.

Salaried members: global structures: condition A: global profits

Page archived. Guidance now on PM261400.

Salaried Members: Global Structures: Costs plus basis

Page archived. Guidance now on PM261600.

Salaried Members: Global Structures: Income from other firms

Page archived. Guidance now on PM261700

Salaried Members: Global Structures: Significant influence

Page archived. Guidance now on PM261800.

Salaried Members: Global Structures: Capital of the LLP

Page archived. Guidance now on PM261900.

2018

14 December 2018 published amendments

12 January 2018 published amendments

Introduction: advice for HMRC staff and the referral process

Name change: 'Customer Relationship Manager (CRM)' to 'Customer Compliance Manager (CCM)'.

10 January 2018 published amendments

Particular issues: foreign entertainers

Page archived.

Particular issues: treatment of payments made under Construction Industry Scheme (CIS)

Page archived.

Particular issues: multiple intermediaries

Page archived.

Particular issues: partnership basis periods - transitional rules

Page archived.

Particular issues: relief for overseas tax

Page archived.

Particular issues: receipts basis

Page archived.

Particular issues: interaction with the agency legislation

Page archived.

Particular issues: offices and office holders - when IR35 applies

Page archived.

Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general

Page archived.

Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims

Page archived.

Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32

Page archived.

Particular issues - claims for relief in respect of dividends - claims procedure

Page archived.

Particular issues - claims for relief in respect of dividends - how to handle claims

Page archived.

Opinions on contracts: introduction

Page archived.

Opinions on contracts: the basic process

Page archived.

Opinions on contracts: the basic process - flowchart - the IR35 Unit role

Page archived.

Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role

Page archived.

Opinions on contracts: general

Page archived.

Opinions on contracts: standard agency contracts

Page archived.

Opinions on contracts: oral contracts

Page archived.

Opinions on contracts: draft agreements and umbrella agreements

Page archived.

Opinions on contracts: model letters

Page archived.

Opinions on contracts: what to do where an opinion is disputed

Page archived.

Opinions on contracts: obtaining further information - third party contracts

Page archived.

Opinions on contracts: formal decisions and rights of appeal

Page archived.

Opinions on contracts: wording of in-year Section 8 Decision (legislation applies)

Page archived.

Opinions on contracts: wording of Section 8 Decision (legislation does not apply)

Page archived.

Opinions on contracts: engagement covered by the legislation - model letter

Page archived.

Opinions on contracts: engagement not covered by the legislation - model letter

Page archived.

Opinions on contracts - Case studies: example 1 - “Gordon”

Page archived.

Opinions on contracts: Case studies - example 2 - “Henry”

Page archived.

Opinions on contracts: Case studies - example 3 - “Charlotte”

Page archived.

Formal S.8 Decisions: employer compliance reviews and requests for formal decisions

Page archived.

Formal S.8 decisions: employer compliance reviews and requests for formal decisions - the wording of the decision

Page archived.

Considering the evidence: general

Page archived.

Considering the evidence: contracts

Page archived.

Considering the evidence: what happens in practice

Page archived.

Considering the evidence: the evidence of the client

Page archived.

Considering the evidence: mutuality of obligation

Page archived.

Considering the evidence: personal service

Page archived.

Considering the evidence: substitution clauses

Page archived.

Considering the evidence: ineffective or sham substitution clauses

Page archived.

Considering the evidence: effective substitution clauses

Page archived.

Considering the evidence: Part and parcel of the organisation

Page archived.

Considering the evidence: task or assignment-based engagements

Page archived.

Considering the evidence: mutual intention

Page archived.

Page archived.

‘Worker’ Status in IR35

Page archived.

5 January 2018 published amendments

How to work out the deemed payment: when the deemed payment arises

Page archived.

How to account for the deemed payment

Page archived.

How to account for the deemed payment: settling the liability

Page archived.

How to account for the deemed payment: settling the liability - in-year event

Page archived.

How to work out the deemed payment: transitional rules

Page archived.

How to work out the taxable profits of the intermediary: special rules for partnerships

Page archived.

How to work out the taxable profits of the intermediary

Page archived.

How to work out the taxable profits of the intermediary: company example

Page archived.

How to work out the profits of the intermediary: partnership example - accounts made up to 5 April

Page archived.

How to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April

Page archived.

Application of the tax and NICs rules: introduction

Page archived.

Application of the tax rules: residence of worker

Page archived.

Application of the tax rules: benefits in kind

Page archived.

Application of the tax rules: car benefits

Page archived.

Application of the tax rules: car benefits - example

Page archived.

Application of the tax rules: travel expenses

Page archived.

Application of the tax rules: travel expenses - example

Page archived.

Application of the NICs rules: annual earnings periods

Page archived.

Application of the NICs rules: annual earnings periods example

Page archived.

Application of the NICs rules: annual earnings period - example

Page archived.

Particular issues: introduction

Page archived.

Particular issues: avoidance of double taxation

Page archived.

4 January 2018 published amendments

Considering the evidence: effective substitution clauses

Archiving reason text added.

Introduction: overview of the legislation

Page archived.

Introduction: key terms for the intermediaries legislation

Page archived.

Introduction: how to work out when the legislation applies - example

Page archived.

Introduction: summary of the IR35 legislation

Page archived.

Introduction: the position before 6 April 2000

Page archived.

Introduction: the position from 6 April 2000

Page archived.

Introduction: the business entity tests and example scenarios

Page archived.

Introduction: key terms for IR35

Page archived.

Basic principles: introduction

Page archived.

Basic principles: when the legislation applies

Page archived.

Basic principles: how to work out when the legislation applies - flowchart

Page archived.

Basic principles: how to work out when the legislation applies - example

Page archived.

Basic principles: what happens when there is a relevant engagement

Page archived.

Basic principles: what happens when there is a relevant engagement - example

Page archived.

Basic principles: how to work out whether a deemed payment is treated as paid - flowchart

Page archived.

Basic principles: domestic workers

Page archived.

Basic principles: meaning of "the client"

Page archived.

Conditions of liability: introduction

Page archived.

Conditions of liability: where the intermediary is a company

Page archived.

Conditions of liability: where the intermediary is a company and the worker does not have a material interest

Page archived.

Conditions of liability: where the intermediary is a company and the worker does not have a material interest - example

Page archived.

Conditions of liability: exception where the client is an associated company of the intermediary

Page archived.

Conditions of liability: where the intermediary is a company - flowchart

Page archived.

Conditions of liability: where the intermediary is a partnership

Page archived.

Conditions of liability: where the intermediary is a partnership - flowchart

Page archived.

Conditions of liability: where the intermediary is an individual

Page archived.

Conditions of liability: definition of associate

Page archived.

Conditions of liability: where the client is a private client

Page archived.

Conditions of Liability - liability for NICs - client abroad

Page archived.

Conditions of Liability: liability for NICs - client in European Economic Area

Page archived.

Conditions of Liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom

Page archived.

Conditions of Liability: liability for NICs - rest of the world

Page archived.

The deemed payment: introduction

Page archived.

How to calculate the deemed payment

Page archived.

How to calculate the deemed payment: step by step guide

Page archived.

How to calculate the deemed payment: example

Page archived.

How to calculate the deemed payment: example using step by step guide

Page archived.

How to work out the deemed payment where there is more than one worker

Page archived.

How to work out the deemed payment where there is more than one worker: example

Page archived.

How to work out the deemed payment where the intermediary has income that is not from relevant engagements

Page archived.

How to work out the deemed payment where the intermediary has income that is not from relevant engagements: example

Page archived.

How to work out the deemed payment: Step One

Page archived.

How to work out the deemed payment: Step Two

Page archived.

How to work out the deemed payment: Step Three

Page archived.

How to work out the deemed payment: Step Four

Page archived.

How to work out the deemed payment: Step Five

Page archived.

How to work out the deemed payment: Step Six

Page archived.

How to work out the deemed payment: Step Seven

Page archived.

How to work out the deemed payment: Step Seven - example of deduction given at Step Three for which no deduction given at Step Seven

Page archived.

How to work out the deemed payment: Step Seven - relief for expense met by the worker - example

Page archived.

How to work out the deemed payment: Step Eight

Page archived.

How to work out the deemed payment: Step Eight - example

Page archived.

How to work out the deemed payment: Step Eight - step by step guide

Page archived.

How to work out the deemed payment: Step Eight - example using step by step guide

Page archived.

2017

22 December 2017 published amendments

22 June 2017 published amendments

Agency and temporary workers: contents

Guidance added for umbrella companies.

21 April 2017 published amendments

Intermediaries legislation: Chapter 8 ITEPA 2003: Contents

removal of ESM9000 pages since they have their own contents page

20 April 2017 published amendments

22 March 2017 published amendments

2016

22 November 2016 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.

9 August 2016 published amendments

Employment Intermediaries travel expense provisions: Contents

Updated contents list with new pages added 5510 to 5680