ESM Update Index - Recent changes to this Manual

Below are details of the amendments that were published on 8 June 2001.

ESM0100 - Procedural aspects of status work

ESM0500 - Basic guide to determining status

ESM1000 - Detailed guide to determining status

ESM3000 - Service companies and other intermediaries

ESM4000 - Particular occupations

ESM7000 - Case law summaries

Section	Title and details of the update
	ESM0100 - Procedural aspects of status work
ESM0100	Table of contents Amendments to table to reflect recent organisational changes
ESM0103	Personal Tax support for the network Amendment of text to reflect recent organisational changes
ESM0105	General enquiries Amendment of text re leaflet number
ESM0118	Where there is agreement Additional text re retrospection
ESM0131	General letters to individuals about chargeability under Schedule D New section
	ESM0500 - Basic guide to determining status
ESM0502	Fact-finding techniques Minor insertion of text – third paragraph
ESM0514	Mutuality of obligation Amendment of text
	ESM1000 - Detailed guide to determining status
ESM1008	Contracts - what are the differences? Example 2 – minor amendment of text
ESM1013	Control - overview Minor amendment of text
ESM1015	Right of control Additional text
ESM1031	Financial risk Additional text – training costs
ESM1071	Mutuality of obligation Amendment of text
ESM1110	New section: contracts of training and apprenticeship - general
ESM1111	New section: contracts of training and apprenticeship - contracts of apprenticeship - statute law
ESM1112	New section: contracts of training and apprenticeship - contracts of apprenticeship - common law
ESM1113	New section: contracts of training and apprenticeship - contracts of training
ESM1114	New section: contracts of training and apprenticeship - flowchart
ESM1115	New section: contracts of training and apprenticeship - tax and NICs consequences
	ESM3000 - Service companies and other intermediaries
ESM3162	How to work out the deemed payment: Step Three Additional paragraph regarding treatment of VAT in deemed payment expense claim
ESM3166	How to work out the deemed payment: Step Seven Additional paragraph regarding treatment of credits to director’s loan account in deemed payment calculation
ESM3169	How to work out the deemed payment: Step Eight Additional paragraph explaining how to access deemed payment spreadsheet calculator
ESM3171	How to work out the deemed payment: Step Eight - step by step guide Minor amendments to text and list at foot of page
ESM3180	How to work out the deemed payment: when the deemed payment arises New paragraph re cessation of trading by company
ESM3200	How to work out the taxable profits of the company Minor amendment to wording of final paragraph
ESM3260	Particular issues: avoidance of double taxation Deletion of paragraph regarding claims
ESM3262	Particular issues: treatment of payments made under Construction Industry Scheme (CIS) Reference to new Extra Statutory Concession
ESM3269	New section – overview of new ESC C32 concerning companies within IR35 and CIS
ESM3270	New section – guidance on handling claims under ESC C32
ESM3271	New section – text of new ESC C32 concerning companies within IR35 and CIS
ESM3272	New section – guidance on handling claims for relief in respect of dividends where matched against deemed payment
ESM3273	New section - claims for relief in respect of dividends - how to handle claims
ESM3283	New section - Opinions on contracts: the approach to adopt
ESM3284	New section - Opinions on contracts: case law test Additional text
ESM3285	New section - Opinions on contracts: application of the case law tests - mutuality of obligation
ESM3286	New section - Opinions on contracts: application of the case law tests - mutual intention
ESM3290	Opinions on contracts: who should deal with them Amendment to text about sources of help for Revenue staff
ESM3292	Opinions on contracts: what to do in cases where the status is not certain Minor amendment to text
ESM3293	Opinions on contracts: substitution clauses Amendment to text about procedure to adopt when a right of substitution is claimed
ESM3294	Opinions on contracts: what to do where an opinion is disputed Amendment of text
ESM3295	Opinions on contracts: obtaining further information – third party contracts Amendment to text about approach to third party contracts
ESM3297	Opinions on contracts: wording of Section 8 Decision Minor amendment to text re dates
ESM3298	Opinions on contracts: wording of Section 8 Decision (legislation does not apply) Minor amendment to text re dates
ESM3299	Opinions on contracts: engagement covered by the legislation – model letter New model letter
ESM3300	Opinions on contracts: engagement not covered by the legislation - model letter New model letter
ESM3310	Opinions on contracts: Case studies - tax bulletin article Minor amendments to text
ESM3311	Opinions on contracts - Case studies: example 1 – “Gordon” New section
ESM3312	Opinions on contracts: Case studies – example 2 – “Henry” New section
ESM3313	Opinions on contracts: Case studies – example 3 – “Charlotte” New section
ESM3320	Other sources of information Reference to new leaflet IR2003 and to LP10 IR35 Unit
ESM3321	Guidance for members of the public Reference to new leaflet IR2003 and to LP10 IR35 Unit
	ESM4000 - Particular occupations
ESM4145	Entertainers - NICs treatment Reference inserted to new section at ESM4146
ESM4146	Entertainers - NICs treatment - meaning of "salary" New section
ESM4150	Examiners NICS – amendment of text
ESM4220	Market Research Interviewers Amendment of text to remove reference to AMSO.
ESM4503	Teachers, lecturers and tutors - NICS What is an educational establishment? – Insertion of text.
	ESM7000 – Case Law Summaries
ESM7009	Use of case law in employment status work Correction of text at penultimate paragraph.