ESM3001 - Introduction: Layout of Guidance Notes

This part of the Employment Status Manual contains detailed guidance on how to use the legislation to counter tax and NICs avoidance involving intermediaries, such as service companies.

A table of contents is at ESM3002.

The guidance is set out in the following sections:

• Introduction – this describes the problem the legislation was introduced to counter (see ESM3010 onwards).
• Basic principles – this contains information about the principal features of the legislation. It tells you how to work out whether the legislation applies and, if so, what happens (see ESM3030 onwards).
• Conditions of liability – this contains detailed guidance on the conditions that have to be met before the legislation will apply to a particular intermediary (see ESM3100 onwards).
• The deemed payment – this tells you how to work out the deemed payment together with any tax and NICs consequences (see ESM3140 onwards).
• Application of the income tax and NICs rules – this deals with certain Schedule E/employment income and NICs rules connected with the legislation (see ESM3210 onwards).
• Particular issues – this covers other issues that you may need to be aware of (see ESM3250 onwards).
• Opinions on contracts – we have undertaken to give opinions on whether a particular contract would have been employment or self-employment. This provides guidance on giving opinions on contracts (see ESM3280 onwards).
• Miscellaneous issues – see ESM3310 onwards.