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HMRC internal manual

Employment Status Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
11 December 2025 - See all updates

ESM11000 - Check Employment Status For Tax: Contents

  1. ESM11005
    Introduction
  2. ESM11006
    Who can use CEST?
  3. ESM11010
    Results from CEST
  4. ESM11015
    Using CEST
  5. ESM11020
    Glossary of terms
  6. ESM11025
    About you and the work
  7. ESM11030
    About the worker and the work
  8. ESM11035
    Office Holders
  9. ESM11036
    Mutuality of Obligation
  10. ESM11040
    Personal Service
  11. ESM11045
    Personal Service - Hirer’s right to reject a substitute
  12. ESM11050
    Personal Service -Does the worker pay the substitute?
  13. ESM11055
    Personal Service - Hiring and paying helpers
  14. ESM11060
    Control
  15. ESM11065
    Control - What the worker does
  16. ESM11070
    Control- How the worker carries out the work
  17. ESM11075
    Control - When the work is done
  18. ESM11080
    Control- Where the worker carries out the work
  19. ESM11085
    Financial risk
  20. ESM11090
    Financial Risk -Equipment Costs
  21. ESM11095
    Financial risk - Vehicle Costs
  22. ESM11100
    Financial Risk - Material Costs
  23. ESM11105
    Financial risk – Other costs
  24. ESM11110
    Financial Risk-Payment
  25. ESM11115
    Financial risk – Putting work right
  26. ESM11120
    Part and Parcel
  27. ESM11125
    Part and Parcel – Corporate benefits
  28. ESM11130
    Part and Parcel-Management Responsibilities
  29. ESM11135
    Part and parcel – Introduction to customers and suppliers
  30. ESM11140
    Business on own account
  31. ESM11145
    Worker’s contracts - Exclusive services
  32. ESM11150
    Ownership Rights
  33. ESM11155
    Worker’s contracts - Series of contracts
  34. ESM11160
    Working time available
  35. ESM11165
    Worker’s contracts - Work of a similar nature in the last 12 months
  36. ESM11170
    CEST Output