ESM3000 - Table of contents
Introduction
Layout of guidance notes |
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Readership |
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Introduction: summary of the legislation |
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Introduction: the position before 6 April 2000 |
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Introduction: the position after 6 April 2000 |
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Introduction: key terms |
Basic Principles
Basic principles: introduction |
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Basic principles: how to work out when the legislation applies |
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Basic principles: how to work out when the legislation applies - flowchart |
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Basic principles: how to work out when the legislation applies - example |
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Basic principles: what happens when there is a relevant engagement |
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Basic principles: what happens when there is a relevant engagement - example |
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Basic principles: how to work out whether a deemed payment is treated as paid - flowchart |
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Basic principles: domestic workers |
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Basic Principles: meaning of “the client” |
Conditions of liability
Conditions of liability: introduction |
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Conditions of liability: where the intermediary is a company |
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Conditions of liability: where the intermediary is a company and the worker does not have a material interest |
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Conditions of liability: where the intermediary is a company and the worker does not have a material interest - example |
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Conditions of liability: where the intermediary is a company - exception where the client is an associated company of the intermediary |
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Conditions of liability: where the intermediary is a company - flowchart |
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Conditions of liability: where the intermediary is a partnership |
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Conditions of liability: where the intermediary is a partnership - flowchart |
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Conditions of liability: where the intermediary is an individual |
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Conditions of liability: definition of associate |
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Conditions of liability: where the client is a private client |
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Conditions of liability - liability for NICs - client abroad |
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Conditions of liability - liability for NICs - client in European Economic Area |
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Conditions of liability - liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom |
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Conditions of liability - liability for NICs - rest of the world |
The deemed payment
The deemed payment: introduction |
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How to calculate the deemed payment |
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How to calculate the deemed payment: step by step guide |
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How to calculate the deemed payment: example |
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How to calculate the deemed payment: example using step by step guide |
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How to work out the deemed payment where there is more than one worker |
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How to work out the deemed payment where there is more than one worker - example |
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How to work out the deemed payment where the intermediary has income that is not from relevant engagements |
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How to work out the deemed payment where the intermediary has income that is not from relevant engagements - example |
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How to work out the deemed payment: Step One |
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How to work out the deemed payment: Step Two |
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How to work out the deemed payment: Step Three |
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How to work out the deemed payment: Step Four |
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How to work out the deemed payment: Step Five |
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How to work out the deemed payment: Step Six |
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How to work out the deemed payment: Step Seven |
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How to work out the deemed payment: Step Seven - example of deduction given at Step Three for which no deduction given at Step Seven |
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How to work out the deemed payment: Step Eight |
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How to work out the deemed payment: Step Eight - example |
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How to work out the deemed payment: Step Eight - step by step guide |
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How to work out the deemed payment: Step Eight - example using step by step guide |
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How to work out the deemed payment: when the deemed payment arises |
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How to account for the deemed payment |
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How to account for the deemed payment: settling the liability |
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How to account for the deemed payment: settling the liability - in-year event |
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How to work out the deemed payment: transitional rules |
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How to work out the taxable profits of the intermediary |
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How to work out the taxable profits of the intermediary: special rules for partnerships |
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How to work out the taxable profits of the intermediary: company example |
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How to work out the profits of the intermediary: partnership example - accounts made up to 5 April |
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How to work out the profits of the intermediary: partnership example - accounts made up to a date other than 5 April |
Application of the tax and NICs rules
Application of the tax and NICs rules: introduction |
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Application of the tax rules: residence of worker |
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Application of the tax rules: benefits in kind |
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Application of the tax rules: benefits in kind - cars |
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Application of the tax rules: benefits in kind - cars - example |
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Application of the tax rules: travel expenses |
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Application of the tax rules: travel expenses - example |
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Application of the NICs rules: partnerships |
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Application of the NICs rules: partnerships - example |
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Application of the NICs rules: application of the NICs rules - annual earnings period - example |
Particular issues
Particular issues: introduction |
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Particular issues: avoidance of double taxation |
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Particular issues: foreign entertainers |
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Particular issues: treatment of payments made under construction industry scheme |
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Particular issues: multiple intermediaries |
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Particular issues: partnership basis periods - transitional rules |
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Particular issues: relief for overseas tax |
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Particular issues: receipts basis |
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Particular issues: interaction with the agency legislation |
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Particular issues: offices |
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Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general |
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Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - how to handle claims |
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Particular issues - Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32 |
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Particular issues - claims for relief in respect of dividends - claims procedure |
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Particular issues - claims for relief in respect of dividends - how to handle claims |
Opinions on contracts
Opinions on contracts: introduction |
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Opinions on contracts: the basic process |
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Opinions on contracts: the basic process - flowchart - the IR35 Unit role |
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Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role |
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Opinions on contracts: general |
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Opinions on contracts: standard agency contracts |
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Opinions on contracts: oral contracts |
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Opinions on contracts: draft contracts |
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Opinions on contracts: model letters |
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Opinions on contracts: what to do where an opinion is disputed |
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Opinions on contracts: what to do where an opinion is disputed - obtaining further information |
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Opinions on contracts: formal decisions and rights of appeal |
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Opinions on contracts: wording of Section 8 Decision (legislation applies) |
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Opinions on contracts: wording of Section 8 Decision (legislation does not apply) |
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Opinions on contracts: engagement covered by the legislation - model letter |
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Opinions on contracts: engagement not covered by the legislation - model letter |
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Opinions on contracts: Case studies - tax bulletin article |
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Opinions on contracts; Case studies - Example 1 - “Gordon” |
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Opinions on contracts; Case studies - Example 2 - “Henry” |
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Opinions on contracts; Case studies - Example 3 - “Charlotte” |
Employer compliance reviews and requests for formal section 8 decisions
Formal S.8 Decisions: employer compliance reviews and requests for formal decisions |
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Formal S.8 Decisions: employer compliance reviews and requests for formal decisions - the wording of the Decision |
Considering the evidence
Considering the evidence: general |
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Considering the evidence: contracts |
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Considering the evidence: what happens in practice |
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Considering the evidence: the evidence of the client |
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Considering the evidence: mutuality of obligation |
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Considering the evidence: personal service |
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Considering the evidence: substitution clauses |
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Considering the evidence: ineffective or sham substitution clauses |
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Considering the evidence: effective substitution clauses |
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Considering the evidence: part & parcel of the organisation |
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Considering the evidence: task or assignment based engagements |
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Considering the evidence: mutual intention |
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Considering the evidence: multiple engagements |
Miscellaneous points
Guidance for members of the public |
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‘Worker’ Status in IR35 |
