Guidance

Employment Status Manual

Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.

• From: HM Revenue & Customs
• Published: 10 July 2010

Documents

Employment Status Manual

http://www.hmrc.gov.uk/manuals/esmmanual/index.htm

Details

Access guidance on issues relating to the employment status of individuals.

The guidance applies to both National Insurance contributions and tax issues unless stated otherwise.

Published 10 July 2010