Market leading insight for tax experts
View online issue

HMRC manual changes: 13 October 2023

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

Direct taxes  

Manual  Page  Comments 
Employment Status Manual Updated: ESM2002 ESM2003 ESM2004 ESM2030 ESM2035 ESM2036 ESM2037 ESM2055 Various amendments made to guidance on agency legislation including:
● guidance covering pre-5 April 2014 position withdrawn
● commentary added on Talentcore UT decision which is noted as being the reason for the April 2014 amendments to the agency legislation
● example added to illustrate when a worker is personally providing their services and
● new and expanded guidance on establishing whether there is control supervision or direction over the manner in which the worker provides their services. References to Christa Ackroyd...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top