ESM Update Index - Recent changes to this Manual

Below are details of the amendments that were published on 25 July 2003

ESM0001 - Main contents

ESM0002 - Introduction

ESM0100 - Procedural aspects of status work

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 summaries

SectionTitle and details of the update
  click here to return to topESM0001 - Main contents
ESM0001Main contents - additional paragraph re Income Tax (Earnings and Pensions) Act 2003 [ITEPA 2003]
click here to return to topESM0002 - Introduction
ESM0002COIntroduction - changes to reflect wording of new legislation (ITEPA 2003)
ESM0002Introduction - changes to reflect wording of ITEPA 2003
ESM0004Introduction - changes to reflect wording of ITEPA 2003
ESM0005Introduction - changes to reflect wording of ITEPA 2003
click here to return to topESM0100 – Procedural aspects of status work
ESM0100Table of Contents - ESM0123 - Reg 50 changed to Reg 86
ESM0103Personal Tax support for the network - name and address changes
ESM0108Actual cases - what to do when you have formed an opinion - changes to reflect wording of ITEPA 2003
ESM0113Additional text - link to guidance in IR35 cases
ESM0120Minor change to address - Longbenton to Newcastle
ESM0121Minor change to text and address - Collector to AD(Recovery)
ESM0122Formal procedure in disputed cases - Reg 42(2) - changes to reflect wording of ITEPA 2003 and name changes
ESM0127Submissions to Personal Tax (Technical) - changes to reflect wording of ITEPA 2003
ESM0129Hypothetical cases - changes to reflect wording of new legislation
ESM0131General letter to individuals about chargeability under Schedule D - changes to reflect wording of ITEPA 2003
  click here to return to topESM0500 - Basic guide to determining status
ESM0500Table of contents - change to ESM0517
ESM0501Importance of fact finding - changes to reflect wording of ITEPA 2003
ESM0502Fact finding techniques - last two paragraphs deleted(forms AF300/1)
ESM0503Engager's business - bullet point deleted from final paragraph
ESM0508Relevant factors - right of dismissal changed to right to terminate a contract
ESM0509Control - additional paragraphs re time sheets
ESM0517Right of dismissal - changes to text
ESM0524Where to obtain advice - change of name - Schedule E Helpline to Personal Tax Helpline
ESM0525Fact finding notes - 15. right of dismissal changed to right to terminate a contract
  click here to return to topESM1000 - Detailed guide to determining status
ESM1000Table of contents - change to ESM1085
ESM1001Introduction - changes to reflect wording of ITEPA 2003
ESM1002The approach to be adopted - changes to reflect wording of ITEPA 2003
ESM1010How do you know if there is a contract of service? - changes to reflect wording of ITEPA 2003
ESM1015Right of control - new sentence added at end of second paragraph and new paragraphs re time sheets
ESM1023Control over how work is done - new sentence added at end of second paragraph
ESM1026New section - control exercisable by various means
ESM1052Substitution - Express & Echo Publications v Tanton - revised wording
ESM1053Obligation to send a substitute - revised wording
ESM1054The right to reject a substitute - revised wording
ESM1055Is the right of substitution genuine? - deletion of the word "strong" before "pointer" in first line
ESM1058Ignoring a claimed right to substitution - deletion of the word "strong" before "pointer" in first line
ESM1060New section - the weight to be given to a genuine right of substitution
ESM1061Provision of equipment - additional text in first paragraph
ESM1081Part and parcel of the organisation - insertion of inverted comma
ESM1085Right to terminate a contract - new wording
ESM1091Personal factors (general) - final paragraph - changes to reflect wording of ITEPA 2003
ESM1094Personal factors - final paragraph - changes to reflect wording of ITEPA 2003
ESM1096Consultants and other professionals - first paragraph - changes to reflect wording of ITEPA 2003
ESM1110Contracts of training and apprenticeship - general - changes to reflect wording of ITEPA 2003
ESM1111Contracts of training and apprenticeship - changes to reflect wording of ITEPA 2003
ESM1113Contracts of training and apprenticeship - contracts of training - changes to reflect wording of ITEPA 2003
ESM1115Contracts of training and apprenticeship - contracts of training - changes to reflect wording of ITEPA 2003
click here to return to topESM2000 - Agency workers
ESM2001The legislation - changes to reflect wording of ITEPA 2003
ESM2002The nature of an agency contract - changes to reflect wording of ITEPA 2003
ESM2003Who is covered by the legislation? - changes to reflect wording of ITEPA 2003
ESM2004Individuals/personal service - changes to reflect wording of ITEPA 2003
ESM2006Meaning of 'supplied to the client' - minor changes to text
ESM2007Remuneration otherwise chargeable under Schedule E - changes to reflect wording of ITEPA 2003
ESM2008Specific exceptions - changes to reflect wording of ITEPA 2003
ESM2010Partners or members of an unincorporated body - changes to reflect wording of ITEPA 2003
ESM2011Professional workers - change to x-reference to reflect new manual
ESM2012Overseas agencies - changes to reflect wording of ITEPA 2003
ESM2014Contracts between an agency and a company - changes to reflect wording of ITEPA 2003
ESM2015Expenses of incorporated agency workers - changes to reflect wording of ITEPA 2003
ESM2016Travel expenses of workers who are within the agency legislation - changes to reflect wording of ITEPA 2003
ESM2017Travel between premises of different clients - changes to reflect wording of ITEPA 2003
ESM2018Subsistence expenses - changes to reflect wording of ITEPA 2003
ESM2019Procedure for new agencies - changes to reflect wording of new legislation
ESM2020Retainers paid by the agency - changes to reflect wording of ITEPA 2003
  click here to return to topESM2500 - Offices
ESM2501Legislation - changes to reflect wording of ITEPA 2003
ESM2502Definition - changes to reflect wording of ITEPA 2003
ESM2504Officials of social clubs - changes to reflect wording of ITEPA 2003
click here to return to topESM3000 – Service companies and other intermediaries
ESM3000Layout of guidance notes - changes to reflect wording of ITEPA 2003
ESM3001Readership - changes to reflect wording of ITEPA 2003
ESM3002Table of contents - various amendments/additions
ESM3010Summary of the legislation - changes to reflect wording of ITEPA 2003
ESM3012The position after 6 April 2000 - changes to reflect wording of ITEPA 2003
ESM3015Key terms - changes to reflect wording of ITEPA 2003
ESM3031Basic principles - changes to reflect wording of ITEPA 2003
ESM3033How to work out when the legislation applies - example - changes to reflect wording of ITEPA 2003
ESM3034What happens when there is a relevant engagement - changes to reflect wording of ITEPA 2003
ESM3035What happens when there is a relevant engagement - example - changes to reflect wording of ITEPA 2003
ESM3100Conditions of liability: introduction - changes to reflect wording of ITEPA 2003
ESM3105Conditions of liability: where the intermediary is a company - changes to reflect wording of ITEPA 2003
ESM3106Conditions of liability: where the intermediary is a company and the worker does not have a material interest - changes to reflect wording of ITEPA 2003
ESM3108Conditions of liability - associated company: changes to reflect wording of ITEPA 2003 and additional examples
ESM3115Conditions of liability: where the intermediary is a partnership - changes to reflect wording of ITEPA 2003
ESM3120Conditions of liability: where the intermediary is an individual - changes to reflect wording of ITEPA 2003
ESM3125Conditions of liability: definition of associate - changes to reflect wording of ITEPA 2003
ESM3126Conditions of liability: where the client is a private client - changes to reflect wording of ITEPA 2003
ESM3140The deemed payment: introduction - changes to reflect wording of ITEPA 2003
ESM3145How to calculate the deemed payment - changes to reflect wording of ITEPA 2003
ESM3146How to calculate the deemed payment: step by step guide - changes to reflect wording of ITEPA 2003
ESM3150How to work out the deemed payment where there is more than one worker - changes to reflect wording of ITEPA 2003
ESM3155How to work out the deemed payment where the intermediary has income that is not from relevant engagements - changes to reflect wording of ITEPA 2003
ESM3160How to work out the deemed payment - Step 1: New guidance on the amount to include where the intermediary has joined the new VAT flat rate scheme and changes to reflect wording of ITEPA 2003
ESM3161How to work out the deemed payment - Step 2: changes to reflect wording of ITEPA 2003
ESM3162How to work out the deemed payment - Step 3: New guidance on the amount of expense to include where the intermediary has joined the new VAT flat rate scheme and changes to reflect wording of ITEPA 2003
ESM3163How to work out the deemed payment - Step 4: changes to reflect wording of ITEPA 2003
ESM3164How to work out the deemed payment - Step 5: changes to reflect wording of ITEPA 2003
ESM3165How to work out the deemed payment - Step 6: changes to reflect wording of ITEPA 2003
ESM3166How to work out the deemed payment - Step 7: changes to reflect wording of ITEPA 2003
ESM3167How to work out the deemed payment - Step 7 - example: changes to reflect wording of ITEPA 2003
ESM3168How to work out the deemed payment - Step 7 - expense met by worker - example: new final paragraph added
ESM3169How to work out the deemed payment - Step 8: changes to reflect wording of ITEPA 2003
ESM3180How to work out the deemed payment - when the deemed payment arises: minor amendments to text and reference to ITEPA 2003
ESM3181How to work account for the deemed payment: changes to reflect wording of ITEPA 2003 and amendment to final sentence
ESM3183How to account for the deemed payment: settling the liability - in-year event - changes to reflect wording of ITEPA 2003
ESM3200How to work out the taxable profits of the intermediary - minor change in final paragraph
ESM3210Application of the tax and NICs rules: introduction - changes to reflect wording of ITEPA 2003
ESM3220Application of the tax rules: residence of the worker - changes to reflect wording of ITEPA 2003
ESM3221Application of the tax rules: benefits in kind - changes to reflect wording of ITEPA 2003
ESM3222Application of the tax rules: car benefits - changes to reflect wording of ITEPA 2003
ESM3223Application of the tax rules: car benefits - minor change in heading to reflect wording of ITEPA 2003
ESM3224Application of the tax rules: travel expenses - changes to reflect wording of ITEPA 2003
ESM3225Application of the tax rules: travel expenses - example - changes to reflect wording of ITEPA 2003
ESM3260Particular issues: avoidance of double taxation - changes to reflect wording of ITEPA 2003
ESM3261Particular issues: foreign entertainers - change to include reference to ITEPA 2003
ESM3262Particular issues: treatment of payments under construction industry scheme - change to include reference to ITEPA 2003
ESM3263Particular issues: multiple intermediaries - change to include reference to ITEPA 2003
ESM3266Particular issues: receipts basis - change to include reference to ITEPA 2003
ESM3267Particular issues: interaction with the agency legislation - changes to reflect wording of ITEPA 2003
ESM3268Particular issues: offices - changes to reflect wording of ITEPA 2003
ESM3272Particular issues: claims for relief in respect of dividends - claims procedure - change to include reference to ITEPA 2003
ESM3273Particular issues: claims for relief in respect of dividends - how to handle claims - change to include reference to ITEPA 2003
ESM3280Opinions on contracts – Introduction: expanded to indicate information customer expected to supply
ESM3281Opinions on contracts - the basic process: new section outlining the customer service roles of the IR35 Unit and the local IR35 Inspector
ESM3282Opinions on contracts - the basic process: flowchart outlining the customer service role of the IR35 Unit
ESM3283Opinions on contracts - the basic process: flowchart outlining the customer service role of the local IR35 Inspector
ESM3284Opinions on contracts – general: section expanded to indicate dates after which there is no obligation to give an opinion
ESM3285Opinions on contracts – mutuality of obligation: section moved to ESM3340
ESM3286Opinions on contracts – mutual intention: section moved to ESM3350
ESM3287Opinions on contracts: text restricted to standard agency contracts
ESM3288Opinions on contracts - oral contracts: minor amendments to text
ESM3289Opinions on contracts - draft and umbrella agreements: minor amendments to text
ESM3290Section deleted
ESM3291Opinions on contracts: model letters - new section
ESM3292Section deleted
ESM3293Opinions on contracts – substitution clauses: section moved to ESM3345
ESM3296Opinions on contracts – formal decisions and rights of appeal: minor amendments to text and removal of references to Regulation 49 determinations
ESM3297Opinions on contracts – wording of Section 8 Decision (legislation applies): amendments to text and now restricted to in-year decisions
ESM3298Opinions on contracts – wording of Section 8 Decision (legislation does not apply): minor amendments to text
ESM3315Formal Section 8 Decisions - employer compliance reviews and requests for Formal Decisions: new section
ESM3316Formal Section 8 Decisions - employer compliance reviews and requests for Formal Decisions - wording of Decisions: new section
ESM3320Considering the evidence – the case law test - general:
ESM3325Considering the evidence – the case law test - contracts:
ESM3330Considering the evidence – the case law test - what happens in practice: new section
ESM3335Considering the evidence – the case law test - the evidence of the client: new section
ESM3340Considering the evidence – the case law test - mutuality of obligation: previously ESM3285
ESM3345Considering the evidence – the case law test - substitution clauses: previously ESM3293 but substantially revised text
ESM3350Considering the evidence – the case law test - mutual intention: previously ESM3286
ESM3400Other sources of information: previously ESM3320 and updated to include references to new information
ESM3410Guidance for members of the public: previously ESM3321
click here to return to topESM4000 - Particular occupations
ESM4010Barristers' Clerks - changes to reflect wording of ITEPA 2003
ESM4015Careworkers: amendments to reflect the enabling measures taken by the Revenue to overcome difficulties for the engager in operating PAYE
ESM4030Dentists - changes to reflect wording of ITEPA 2003
ESM4040Directors - changes to reflect wording of ITEPA 2003
ESM4050Divers and diving supervisors - changes to reflect wording of ITEPA 2003
ESM4060Doctors - changes to reflect wording of ITEPA 2003
ESM4062Doctors: locums - changes to reflect wording of ITEPA 2003
ESM4080Election agents - changes to reflect wording of ITEPA 2003
ESM4100Entertainment industry - changes to reflect wording of ITEPA 2003
ESM4103Entertainment industry: film and video workers - behind camera workers - changes to reflect wording of ITEPA 2003
ESM4112Entertainment industry: TV and radio workers - behind camera workers - changes to reflect wording of ITEPA 2003
ESM4121Entertainment industry: Theatrical performers/artists - guidance - changes to reflect wording of ITEPA 2003
ESM4122Entertainment industry: Theatrical performers/artists - reserved Schedule D position - revised wording
ESM4123Entertainment industry: Theatrical performers/artists - fees paid to agents - changes to reflect wording of ITEPA 2003
ESM4125Entertainment industry: Theatrical performers/artists - other theatrical non-performing workers - changes to reflect wording of ITEPA 2003
ESM4140Entertainment industry: musicians/orchestral players - changes to reflect wording of ITEPA 2003
ESM4145Entertainers - NICs treatment - heading revised
ESM4146Entertainers - NICs treatment - meaning of salary - heading revised
ESM4147Entertainers - NICs treatment (from 6 April 2003) - new section
ESM4150Examiners - general - changes to reflect wording of ITEPA 2003
ESM4151Examiners - status - changes to reflect wording of ITEPA 2003
ESM4152Examiners - status disputed - changes to reflect wording of ITEPA 2003
ESM4153Examiners - expenses - changes to reflect wording of ITEPA 2003
ESM4160Fellowships - reference to Employment Income Manual included
ESM4170Guardians Ad Litem and Reporting Officers - changes to reflect wording of ITEPA 2003
ESM4240Nominee directors - ESC A37 - changes to reflect wording of ITEPA 2003 and other minor amendments
ESM4241Nominee directors - coding and assessability to tax - changes to reflect wording of ITEPA 2003
ESM4251Nursing staff engaged through agencies - changes to reflect wording of ITEPA 2003
ESM4260Parish and Community Council Clerks in England and Wales - changes to reflect wording of ITEPA 2003
ESM4280Recorders, judges etc - changes to reflect wording of ITEPA 2003
ESM4290Returning Officers etc - changes to reflect wording of ITEPA 2003
ESM4301School Inspectors - status - changes to reflect wording of ITEPA 2003
ESM4321Subcontractors in the construction industry - agency workers - changes to reflect wording of ITEPA 2003
ESM4326Subcontractors in the construction industry - failure to operate PAYE - changes to reflect wording of ITEPA 2003
ESM4327Subcontractors in the construction industry - failure to operate PAYE - minor name changes
ESM4400 Sub-postmasters/sub-postmistresses - general: minor amendment re Inspector responsible for authorising NT code
ESM4401 Sub-postmasters/sub-postmistresses - statutory basis of assessment - changes to reflect wording of ITEPA 2003
ESM4502Teachers, lecturers and tutors - changes to reflect wording of ITEPA 2003
ESM4520Trustees - changes to reflect wording of ITEPA 2003
ESM4530Workers for voluntary organisations - changes to reflect wording of ITEPA 2003
ESM4531Voluntary organisations - employees - reference to Employment Income Manual included
click here to return to topESM7000 - Case law
ESM7000Table of contents - addition of new case
ESM7005Table of cases (In alphabetical order) - addition of new case
ESM7260New case - Synaptek Ltd v Young

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

24 December 2002
21 March 2002
8 June 2001

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