ESM2000 – Agency and Temporary workers: table of contents
This part of the Employment Status Manual contains guidance on
the tax and NIC treatment of agency workers whether they are within
or outside the agency legislation.
Table of Contents
| ESM2001 | The agency legislation |
| ESM2002 | The nature of an agency contract |
| ESM2003 | Who is covered by the legislation |
| ESM2004 | Individuals/personal service |
| ESM2005 | Right of supervision etc as to the manner in which services are rendered |
| ESM2006 | Meaning of ‘supplied to the client’ |
| ESM2007 | Remuneration otherwise chargeable as employment income |
| ESM2008 | Specific exemptions |
| ESM2009 | Agencies providing a mix of services |
| ESM2010 | Partners or members of an unincorporated body |
| ESM2011 | Professional workers |
| ESM2012 | Overseas agencies |
| ESM2013 | Two agencies but one worker |
| ESM2014 | Contracts between an agency and a company |
| ESM2015 | Expenses of incorporated agency workers |
| ESM2016 | Travel expenses of workers who are within the agency legislation |
| ESM2017 | Travel between premises of different clients |
| ESM2018 | Subsistence expenses |
| ESM2019 | Procedure for new agencies |
| ESM2020 | Retainers paid by the agency |
| ESM2021 | Particular occupations |
| ESM2022 | Written opinion: standard format letter |
| ESM2023 | Continuous contract of service or individual engagements? |
| ESM2024 | Continuous contracts of service |
| ESM2025 | Individual Engagements |
