ESM Update Index - Recent changes to this Manual

Below are details of the amendments that were published on 8 February 2006.

ESM0002CO – An introduction to employment status

ESM0100 – Procedural aspects of status cases

ESM0500 – Basic guide to determining status

ESM1000 – Detailed guide to determining status

ESM2000 – Agency workers

ESM2500 - Offices

ESM3000 – Service companies and other intermediaries

ESM4000 – Particular occupations

ESM7000 – Case law

Section	Title and details of the update
	ESM0002CO - An introduction to employment status
ESM0002CO	Table of contents: minor text change
ESM0002	Relevance of an “office or employment” for tax and NIC purposes: minor changes re Schedule D/trading income
ESM0005	The purpose of status work
	ESM0100 - Procedural aspects of status cases
ESM0100	Table of contents: name change
ESM0101	Overview: name change
ESM0102	Departmental structure: name change
ESM0103	PAYE & NIC support for local offices: minor amendments
ESM0105	General enquiries: minor amendments re leaflets
ESM0108	What to do when you have formed an opinion: name change
ESM0110	Written opinion – standard format letter 1: minor typing amendments
ESM0111	Written opinion – standard format letter 2: minor typing amendments
ESM0113	Advice about written contracts: name change
ESM0120	Advice/liaison on status reviews: minor amendment reflecting PAYE regulations 2003 and name change
ESM0121	Formal procedures in disputed cases - general: minor amendments reflecting PAYE regulations 2003 and name changes
ESM0122	Formal procedures in disputed cases – use of Reg. 72 Condition A (Tax): minor amendments reflecting PAYE regulations 2003
ESM0123	Formal procedures in disputed cases – Reg. 86 (NICs): minor typing amendments
ESM0125	Differences between tax and NICs: minor change
ESM0127	Submissions to PAYE & NIC (Technical): minor change re Schedule D/trading income
ESM0129	Hypothetical cases/draft contracts: minor change re Schedule D/trading income
ESM0131	General letters to individuals about chargeability as trading income: minor text changes
	ESM0500 – Basic guide to determining status
ESM0501	Importance of fact-finding: minor changes to reflect new departmental structure
ESM0511	Provision of equipment: minor text change in 3rd paragraph - change ‘employer’ to ‘engager’.
ESM0516	Part and parcel of the organisation: reworded text
ESM0524	Where to obtain advice: minor text changes
ESM0525	Fact finding notes: additional text at item 14
	ESM1000 - Detailed guide to determining status
ESM1001	Introduction: name change
ESM1010	How do you know if there is a contract of service?: minor changes re Schedule D/trading income
ESM1051	The requirement for personal service: new text included following judgment in case of Usetech v Young
ESM1052	Obligation to provide a substitute: text expanded
ESM1053	Right of substitution: new section
ESM1054	Obligation/right to send a substitute: previously ESM1053 but expanded to include reference to Usetech v Young judgment – wording of earlier ESM1054 deleted
ESM1055	Is the right of substitution genuine?: small text changes
ESM1057	Substitution inconsistent with self-employment: section deleted
ESM1061	Provision of equipment: new paragraphs on equipment provided by construction industry workers
ESM1081	Part and parcel of the organisation: reworded text in the light of recent case law
ESM1096	Consultants and other professionals: name change
	ESM2000 – Agency workers
ESM2017	Travel between premises of different clients: name change
	ESM2500 - Offices
ESM2503	How an office is created: name change
	ESM3000 – Service companies and other intermediaries
ESM3001	Introduction: readership - name change
ESM3002	Table of Contents: new section ESM3050 added and reference to ESM3292 deleted
ESM3012	Introduction: the position after 6 April 2000 - correction of keying error
ESM3015	Introduction: key terms - link to new section ESM3050
ESM3031	Basic principles: when the legislation applies – cross-reference to new section ESM3050
ESM3050	Basic principles: meaning of “the client” – new section
ESM3167	How to work out the deemed payment: correction of keying error
ESM3169	How to work out the deemed payment: Step Eight – minor amendment
ESM3201	How to work out the taxable profits of the intermediary: special rules for partnerships - minor changes re Schedule D/trading income
ESM3272	Claims for relief in respect of dividends: name change
ESM3280	Opinions on contracts: amendments re withdrawal of leaflet IR175 and IR35 Unit change of address
ESM3284	Opinions on contracts: name change
ESM3320	Considering the evidence: general – inclusion of reference to judgment in Usetech v Young case
ESM3350	Considering the evidence: substitution clauses – inclusion of reference to judgment in Usetech v Young case
ESM3360	Considering the evidence: effective substitution clauses – minor amendment to text
ESM3362	Considering the evidence: part and parcel of the organisation – new section
ESM3363	Considering the evidence: task or assignment-based engagements – new section
ESM3370	Considering the evidence: mutual intention – text change
ESM3380	Considering the evidence: multiple engagements – revised text
	ESM4000 – Particular occupations
ESM4000	Table of Contents – new section ESM4016
ESM4002	Agricultural workers - contract milkers: text change
ESM4016	Careworkers: payments under Court of Protection Order or trust fund – new section
ESM4030	Dentists: minor change re Schedule D/trading income
ESM4050	Divers and diving supervisors: legislation change (Tax Law Rewrite)
ESM4060	Doctors: minor change re Schedule D/trading income
ESM4061	Agency doctors: minor change re Schedule D/trading income
ESM4080	Election Agents: minor change re Schedule D/trading income
ESM4101	Entertainment industry: Film Industry Unit – text change
ESM4102	Entertainment industry: film and video workers: front of camera workers – text change
ESM4103	Entertainment industry: film and video workers: behind camera workers – text change
ESM4104	Entertainment industry: film and video workers: use of service company – minor text change
ESM4105	Entertainment industry: film and video workers: main Revenue office – text change
ESM4106	Entertainment industry: film and video workers: returns under s.16 TMA 1970 – change of name
ESM4110	Entertainment industry: TV and radio workers: TV and Radio Unit – text change
ESM4112	Entertainment industry: TV and radio workers: behind camera workers – text changes
ESM4113	Entertainment industry: TV and radio workers: use of service company – minor text change
ESM4114	Entertainment industry: TV and radio workers: main Revenue office – text changes
ESM4121	Entertainment industry: theatrical performers/artists: guidance – text changes
ESM4122	Entertainment industry: theatrical performers/artists: reserved self-employed position – minor text change
ESM4126	Entertainment industry: theatrical performers/artists: designers, directors and choreographers – minor text change
ESM4140	Entertainment industry: musicians: orchestral players – text changes
ESM4150	Examiners: general – new paragraph
ESM4151	Examiners: status – minor text change
ESM4152	Examiners: status disputed – minor text change
ESM4170	Guardians Ad Litem and Reporting Officers: minor text change
ESM4183	Casual journalists – employer guidance: minor text change
ESM4200	Local Veterinary Inspectors: minor text changes
ESM4211	Lorry Drivers: leasing agreements - minor text change
ESM4251	Nursing staff supplied through agencies: minor text changes
ESM4301	School Inspectors: status - minor text change
ESM4323	Sub-contractors in the construction industry – status – general: minor text change
ESM4326	Sub-contractors in the construction industry – status – making a decision and defending it: minor text change
ESM4327	Sub-contractors in the construction industry – status: minor text changes
ESM4400	Sub-postmasters/sub-postmistresses: general - text change
ESM4503	Teachers, lecturers and tutors: NICs – new paragraphs
ESM4520	Trustees under a Will, Settlement etc: minor text change
ESM4530	Voluntary organisations - minor text change
	ESM7000 – Case law
ESM7000	Table of contents – two new cases added
ESM7005	Table of cases – two new cases added
ESM7260	Synaptek Ltd v Young – amendment to heading
ESM7270	Usetech Ltd v Young – new case summary
ESM7280	Future Online Ltd v Foulds – new case summary

Click on one of the dates below to see details of previous updates to this Manual.