HMRC manual changes: 13 October 2023

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Various amendments made to guidance on agency legislation including: ● guidance covering pre-5 April 2014 position withdrawn ● commentary added on Talentcore UT decision which is noted as being the reason for the April 2014 amendments to the agency legislation ● example added to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 Media Ltd and Uber BV and others v Aslam added.
	New: ESM2036A ESM2055A ...

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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Various amendments made to guidance on agency legislation including: ● guidance covering pre-5 April 2014 position withdrawn ● commentary added on Talentcore UT decision which is noted as being the reason for the April 2014 amendments to the agency legislation ● example added to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 Media Ltd and Uber BV and others v Aslam added.
	New: ESM2036A ESM2055A ...