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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

ESM4503 - Particular occupations: teachers, lecturers and tutors - NICs

This guidance has been withdrawn. Please refer to the guidance within section ESM0500 of this manual and HMRC’s Check Employment Status for Tax tool (CEST)- see ESM11000 for further advice.