HMRC internal manual

Employment Status Manual

Updates: Employment Status Manual

2021

20 April 2021 published amendments

14 April 2021 published amendments

8 April 2021 published amendments

24 March 2021 published amendments

12 March 2021 published amendments

3 March 2021 published amendments

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

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off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: how to calculate statutory payments

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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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Basic principles: off-payroll working from 6 April 2021: statutory payments

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

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

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

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

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

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

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

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

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

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Basic principles: off-payroll working from 6 April 2021: suggested template when client confirms its size

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

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off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: non-material interest in a company intermediary

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off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: Targeted Anti-Avoidance Rule (TAAR)

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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

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

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off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: HMRC compliance approach

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

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

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

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

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Agency and temporary workers: agency legislation - provisions from 6 April 2014: oil and gas sector - certification scheme (6 April 2014 onwards)

Change of address to Edinburgh Regional Centre due to the closure of Grayfield House


24 February 2021 published amendments

22 February 2021 published amendments

16 February 2021 published amendments

Feedback

Removed link to editor who is no longer in the DL. Inserted link to the IPD technical team, Employment Status.


27 January 2021 published amendments

2020

12 November 2020 published amendments

4 November 2020 published amendments

22 September 2020 published amendments

17 September 2020 published amendments

Particular occupations: consultants and other professionals

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

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

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

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

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

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

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

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

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

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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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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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off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: HMRC compliance approach

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

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

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

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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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Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017

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Basic principles: off-payroll working: information to be provided by clients and consequences of failure

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Managed Service Companies (MSC): MSC Legislation and IR35

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

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Procedural aspects of status cases: written opinion - standard format letter 2

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Procedural aspects of status cases: written opinion - standard format letter 1

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

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

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

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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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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

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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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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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Basic principles: off-payroll working: from 6 April 2021: Construction Industry Scheme and off-payroll working

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

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

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

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

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4 September 2020 published amendments

3 September 2020 published amendments

19 August 2020 published amendments

14 August 2020 published amendments

Offices: how an office is created

contact details updated


11 August 2020 published amendments

Check Employment Status For Tax: Worker’s contracts - Work of a similar nature in the last 12 months

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ESM link refreshed


5 June 2020 published amendments

1 June 2020 published amendments

21 May 2020 published amendments

16 April 2020 published amendments

7 April 2020 published amendments

Particular Issues: claims for relief in respect of dividends - claims procedure

corrected ESM reference page and inserted hyperlink to ESM8420


23 March 2020 published amendments

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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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

This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


20 March 2020 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

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Basic principles: off-payroll working: conditions of liability

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Guide to employment status: engagement of the worker

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27 February 2020 published amendments

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

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

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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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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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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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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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off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: HMRC compliance approach

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

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

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

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

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10 February 2020 published amendments

7 February 2020 published amendments

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

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

formatting

publish

content update

update


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

formatting

formatting

content update


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

Page republished

update

Page republished


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

update

Heading styles added

content update

update


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

content updated

update


Guide to determining status: fact finding techniques

update


Guide to determining status: importance of fact finding

update


5 February 2020 published amendments

3 February 2020 published amendments

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

update


off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: meaning of medium or large-sized: connected persons

update


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


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

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: impact on pensions tax relief

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: recovery from other persons – how it will be applied

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: how to calculate the deemed payment – example

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 amount of the chain payment

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: international tax issues

update

update


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

update

update


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

update

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

update


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

update

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

update


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

update

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

update


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

update

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

update


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

update

update


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

update

update


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

update

update


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

update

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

update


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

update

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

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

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

update


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

update

update


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

update

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: key terms for the off-payroll working legislation

update


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


30 January 2020 published amendments

23 January 2020 published amendments

17 January 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


2019

23 December 2019 published amendments

20 December 2019 published amendments

19 December 2019 published amendments

16 December 2019 published amendments

29 November 2019 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


28 November 2019 published amendments

Check Employment Status For Tax: Control

minor grammatical changes


27 November 2019 published amendments

26 November 2019 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


25 November 2019 published amendments

24 November 2019 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


22 November 2019 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


22 October 2019 published amendments

17 October 2019 published amendments

Guide to employment status: contracts

formatting changes

removed full stop from bullet point - minor change


9 September 2019 published amendments

Salaried members: Anti-Avoidance: Connected party finance

Page archived. Guidance now on PM259340.

Page archived.


4 September 2019 published amendments

28 August 2019 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.


19 August 2019 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


14 August 2019 published amendments

6 August 2019 published amendments

1 August 2019 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.


27 June 2019 published amendments

Particular occupations: directors

Updated hyperlink ESM3000 to ESM 8000 and changed service company to personal service company


21 May 2019 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.


9 April 2019 published amendments

8 April 2019 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


8 March 2019 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.


7 March 2019 published amendments

24 January 2019 published amendments

3 January 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.


2018

14 December 2018 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


21 November 2018 published amendments

9 July 2018 published amendments

29 May 2018 published amendments

14 March 2018 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"


12 January 2018 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)'.


5 January 2018 published amendments

4 January 2018 published amendments

2017

22 December 2017 published amendments

18 December 2017 published amendments

Particular occupations: consultants and other professionals

Redacted text removed - consultant paper has been withdrawn (2014), therfore no longer available from Techncial team


12 December 2017 published amendments

22 June 2017 published amendments

Agency and temporary workers: contents

Guidance added for umbrella companies.


28 April 2017 published amendments

27 April 2017 published amendments

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

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.


11 January 2017 published amendments

9 January 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.


18 October 2016 published amendments

16 September 2016 published amendments

9 August 2016 published amendments

Employment Intermediaries travel expense provisions: Contents

Updated contents list with new pages added 5510 to 5680


17 June 2016 published amendments

10 June 2016 published amendments

7 June 2016 published amendments

9 May 2016 published amendments

Contracts of Training and Apprenticeship: Contents

correction of spelling in title of page


29 March 2016 published amendments

24 March 2016 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


1 March 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