ESM3250 - Particular issues: introduction

This part of the guidance covers specific issues arising from the legislation that you may need to be aware of.

These issues include:

• Avoidance of double taxation, see ESM3260 and ESM3272
• Foreign entertainers, see ESM3261
• Interaction with the Construction industry scheme, see ESM3262 and ESM3269
• Multiple intermediaries, see ESM3263
• Transitional rules for partnerships, see ESM3264
• Relief for overseas tax, see ESM3265
• Receipts basis, see ESM3266
• Interaction with the agency legislation, see ESM3267