ESM Update Index - Recent changes to this Manual

Below are details of the amendments that were published on 9 March 2004

ESM0002 - Introduction

ESM0100 - Procedural aspects

ESM2000 - Agency workers

ESM3000 - Service companies and other intermediaries

ESM4000 - Particular occupations

Section	Title and details of the update
	ESM0002 – Introduction
ESM0002	Introduction – change to reflect new manual (BIM) reference
	ESM0100 – Procedural aspects
ESM0110	Written opinion – standard format letter 1: changes to text
ESM0111	Written opinion – standard format letter 2: changes to text
ESM0119	Construction industry – reference to guidance at ECH11050
ESM0127	Submissions to Personal Tax – minor changes to text and cross refrence to ESM0103
	ESM2000 – Agency workers
ESM2000	Table of contents – new entry ESM2022
ESM2012	Overseas agencies – changes to reflect ITEPA 2003
ESM2022	Agency workers: written opinion – new standard format letter 3
	ESM3000 – Service companies and other intermediaries
ESM3002	Table of contents – new entries (ESM3040, 3355, 3360, 3370 and 3380) and some minor amendments to other headings
ESM3031	Basic principles – when the legislation applies: changes to reflect inclusion of domestic workers
ESM3032	Basic principles –flowchart: changes to reflect inclusion of domestic workers
ESM3040	Basic principles: domestic workers
ESM3316	Formal S.8 decisions – the wording of the decision: minor changes to wording
ESM3320	Opinions on contracts – considering the evidence – general: minor changes to text
ESM3325	Opinions on contracts – considering the evidence – contracts: minor changes to text
ESM3330	Opinions on contracts – considering the evidence – what happens in practice: minor change to heading
ESM3335	Opinions on contracts – considering the evidence – the evidence of the client: minor change to heading
ESM3340	Opinions on contracts – considering the evidence – mutuality of obligation: minor change to heading
ESM3355	Considering the evidence – ineffective or sham substitution clauses: new section
ESM3360	Considering the evidence – effective substitution clauses: new section
ESM3370	Considering the evidence – mutual intention: previously ESM3286
ESM3380	Considering the evidence – multiple engagements: new section
ESM3400	Other sources of information: addition of reference to Tax Bulletin 64
	ESM4000 - Particular occupations
ESM4015	Careworkers: changes to reflect new manual (BIM) reference and minor text changes
ESM4100	Entertainment industry: minor change to reflect reference to new section at ESM4147
ESM4160	Fellowships - change to reflect new manual (BIM) reference
ESM4251	Nursing staff engaged through agencies - change to reflect new manual (BIM) reference
ESM4400	Sub-postmasters/sub-postmistresses - changes to reflect new manual (BIM) reference and also new wording re Class 4 NICs exception

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