ESM Update Index - Recent changes to this Manual

Below are details of the amendments that were published on 21/03/2002

ESM0001 - Introduction

ESM0100 - Procedural aspects of status work

ESM0500 - Basic guide to determining status

ESM1000 - Detailed guide to determining status

ESM2000 - Agency workers

ESM3000 - Service companies and other intermediaries

ESM4000 - Particular occupations

Section	Title and details of the update
	ESM0001 - Introduction
ESM0004	Agency workers - minor amendment to text
	ESM0100 - Procedural aspects of status work
ESM0102	Deletion of reference to Technical Support Manager
ESM0103	Deletion of reference to Technical Support Manager
ESM0106	Minor alteration to text
ESM0108	Minor alteration to text
ESM0118	Minor alteration to text
ESM0119	Minor alteration to text
ESM0120	Deletion of reference to Technical Support Manager
ESM0123	Minor alteration to text
ESM0125	Change of office name
ESM0130	Deletion of reference to Technical Support Manager
	ESM0500 - Basic guide to determining status
ESM0500	Table of contents - addition to text and changes to ESM0519 and ESM0520
ESM0511	Provision of equipment – amendments to text to improve clarity and emphasis
ESM0514	Mutuality of obligation - deletion of reference to Technical Support Manager
ESM0519	Personal factors - swapped with ESM520 and text rewritten
ESM0520	Length of engagement - swapped with ESM519 and minor amendment to text
ESM0523	What to do in disputed cases - change in reference in first paragraph and final paragraph deleted as new Employer Compliance Handbook released.
ESM0525	Fact finding notes –addition of text in line 2 and removal of statement concerning mutuality of obligation
	ESM1000 - Detailed guide to determining status
ESM1000	Table of contents - new sections at ESM1075 and ESM1095. Old ESM1095 moved to ESM1096
ESM1001	Introduction - deletion of reference to Technical Support Manager
ESM1004	Importance of a written contract - hyperlink added
ESM1006	Contracts - deletion of reference to Technical Support Manager
ESM1009	Contracts – establishing the reasons for differences – amendments to example 3 in order to clarify status of worker not known
ESM1010	How do you know if there is a contract of employment? - hyperlinks added
ESM1011	'In business on own account' test - hyperlinks added
ESM1012	Relevant factors - hyperlinks added
ESM1014	Relevant importance of control - hyperlinks added
ESM1016	Control - what, where, when and how - hyperlink added
ESM1021	Control over when the work is done - hyperlink added
ESM1023	Control over how work is done - change to hyperlink
ESM1024	Control over experts - hyperlinks added
ESM1031	Financial risk – amendment to text regarding financial risk in respect of training costs to reflect the position set out in Tax Bulletin
ESM1041	Basis of payment – amendments to text to improve clarity and emphasis
ESM1051	The requirement for personal service - hyperlink added
ESM1052	Substitution - hyperlink changed
ESM1054	The right to reject a substitute - hyperlink added
ESM1055	Is the right of substitution genuine? - hyperlink added
ESM1061	Provision of equipment - amendments to text
ESM1062	Equipment fundamental to contract – amendments to text to improve clarity and hyperlinks added
ESM1071	Mutuality of obligation – amendments to text to improve clarity and emphasis
ESM1072	Continuous contract of service or single engagement? - hyperlinks added
ESM1073	Continuous contracts of service - hyperlinks added and amendment to text in final paragraph
ESM1074	Individual engagements – significant amendments to text to improve clarity
ESM1075	Length of engagement - new section
ESM1081	Part and parcel of the organisation - hyperlinks added
ESM1085	Right of dismissal - hyperlink added
ESM1091	Personal factors - hyperlinks added
ESM1092	Personal factors - amendments to emphasis in text, third paragraph moved from ESM1094 and final paragraph moved to ESM1094
ESM1094	Personal factors - second paragraph moved to ESM1092 and final paragraph moved from ESM1094
ESM1095	New section entitled ‘Regular working for one engager’. Old section renumbered ESM1096
ESM1096	Consultants and other professionals - renumbered section, previously ESM1095
ESM1101	Intention of the parties - hyperlink added
	ESM2000 - Agency workers
ESM2002	The nature of an agency contract - hyperlink added
ESM2005	Right of supervision etc as to the manner in which services are rendered – correction of hyperlink from ESM1022 to ESM1023 for guidance on control over the manner in which a job is done
ESM2008	Clarification that entertainers have been excluded from Agency provisions of SS(Categorisation) Regs 1978 since 17 July 1998
ESM2012	Agency workers – amendment to statutory reference
ESM2020	Agency workers – amendment to heading
ESM2021	Agency workers – correction of hyperlinks to ESM4020 for Computer workers and ESM4025 for Demonstrators
	ESM3000 - Service companies and other intermediaries
ESM3015	Definitions – the definition of ‘client’ has been amended to match that in the internet version of the manual
ESM3105	Conditions of liability – correction to legislative reference
ESM3107	Example where worker does not have material interest – amendment to text to clarify that company has no other income from supplying Mr D’s services
ESM3132	Overseas issues – correction of typo
ESM3133	Overseas issues – deletion of reference to superseded legislation
ESM3162	Deemed payment calculation – deletion of reference to amounts met by worker and reimbursed by intermediary
ESM3181	Calculation of deemed payment – updating of legislative reference
ESM3182	Accounting for the deemed payment – amendment of procedures
ESM3183	Accounting for deemed payment – updating of reference to CWG2 2001
ESM3210	Application of the Schedule E and NICs rules – updating of reference to National Insurance Manual(NIM)
ESM3260	Particular issues – minor amendment to text
ESM3263	Particular issues – deletion of reference to superseded legislation
ESM3272	Particular issues – additional text to clarify what dividends can be relieved
ESM3273	Particular issues – amendment to procedures for handling dividend claims
ESM3285	Opinions on contracts – minor textual amendment and additional reference to Carmichael case
ESM3296	Opinions on contracts - change to Personal Tax (Technical)
ESM3299	Model letter – engagement covered by legislation – final paragraph moved to start for emphasis. Text of draft letter modified
ESM3300	Model letter – engagement not covered by legislation – final paragraph moved to start for emphasis. Text of draft letter modified
	ESM4000 - Particular occupations
ESM4018	Cleaners – Clarification of persons to whom the legislation applies
ESM4050	Divers and diving supervisors – correction of cross reference to SE67120
ESM4100	Entertainers - changes to content headings
ESM4101	Entertainers - changes to network office name
ESM4110	Entertainers - changes to network office name
ESM4114	Entertainers - changes to network office name
ESM4145	Entertainers - NICs treatment - additional text
ESM4151	Examiners - minor additions to text
ESM4170	Guardians Ad Litem and Reporting Officers – Revised guidance
ESM4240	Nominee Directors – Updating of reference to SS(Contributions) Regs 2001
ESM4323	Subcontractors in the Construction Industry – correction of reference to Personal Tax (Technical)
ESM4324	Subcontractors in the Construction Industry – amendments to text to clarify
ESM4325	Subcontractors in the Construction Industry – short term engagements – removal of reference to substitution
ESM4326	Subcontractors in the Construction Industry – correction of reference to Personal Tax (Technical)
ESM4400	Subpostmasters - amendment to operational guidance
ESM4502	Part-time and visiting/occasional lecturers – text on general application of case law test removed and replaced by cross reference to the relevant sections

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