| ESM3030 | Basic principles:
introduction |
| ESM3031 | Basic principles: how to
work out when the legislation applies |
| ESM3032 | Basic principles: how to
work out when the legislation applies - flowchart |
| ESM3033 | Basic principles: how to
work out when the legislation applies - example |
| ESM3034 | Basic principles: what
happens when there is a relevant engagement |
| ESM3035 | Basic principles: what
happens when there is a relevant engagement - example |
| ESM3036 | Basic principles: how to
work out whether a deemed payment is treated as paid –
flowchart |
| ESM3040 | Basic principles:
domestic workers |
| ESM3050 | Basic Principles: meaning
of “the client” |
| ESM3100 | Conditions of liability:
introduction |
| ESM3105 | Conditions of liability:
where the intermediary is a company |
| ESM3106 | Conditions of liability:
where the intermediary is a company and the worker does not have a
material interest |
| ESM3107 | Conditions of liability:
where the intermediary is a company and the worker does not have a
material interest - example |
| ESM3108 | Conditions of liability:
where the intermediary is a company – exception where the
client is an associated company of the intermediary |
| ESM3109 | Conditions of liability:
where the intermediary is a company - flowchart |
| ESM3115 | Conditions of liability:
where the intermediary is a partnership |
| ESM3116 | Conditions of liability:
where the intermediary is a partnership - flowchart |
| ESM3120 | Conditions of liability:
where the intermediary is an individual |
| ESM3125 | Conditions of liability:
definition of associate |
| ESM3126 | Conditions of liability:
where the client is a private client |
| ESM3130 | Conditions of liability
– liability for NICs – client abroad |
| ESM3131 | Conditions of liability
– liability for NICs – client in European Economic
Area |
| ESM3132 | Conditions of liability
– liability for NICs – client in a country with a
Reciprocal Agreement with the United Kingdom |
| ESM3133 | Conditions of liability
– liability for NICs – rest of the world |
| ESM3140 | The deemed payment:
introduction |
| ESM3145 | How to calculate the
deemed payment |
| ESM3146 | How to calculate the
deemed payment: step by step guide |
| ESM3147 | How to calculate the
deemed payment: example |
| ESM3148 | How to calculate the
deemed payment: example using step by step guide |
| ESM3150 | How to work out the
deemed payment where there is more than one worker |
| ESM3151 | How to work out the
deemed payment where there is more than one worker - example |
| ESM3155 | How to work out the
deemed payment where the intermediary has income that is not from
relevant engagements |
| ESM3156 | How to work out the
deemed payment where the intermediary has income that is not from
relevant engagements - example |
| ESM3160 | How to work out the
deemed payment: Step One |
| ESM3161 | How to work out the
deemed payment: Step Two |
| ESM3162 | How to work out the
deemed payment: Step Three |
| ESM3163 | How to work out the
deemed payment: Step Four |
| ESM3164 | How to work out the
deemed payment: Step Five |
| ESM3165 | How to work out the
deemed payment: Step Six |
| ESM3166 | How to work out the
deemed payment: Step Seven |
| ESM3167 | How to work out the
deemed payment: Step Seven - example of deduction given at Step
Three for which no deduction given at Step Seven |
| ESM3169 | How to work out the
deemed payment: Step Eight |
| ESM3170 | How to work out the
deemed payment: Step Eight - example |
| ESM3171 | How to work out the
deemed payment: Step Eight – step by step guide |
| ESM3172 | How to work out the
deemed payment: Step Eight – example using step by step
guide |
| ESM3180 | How to work out the
deemed payment: when the deemed payment arises |
| ESM3181 | How to account for the
deemed payment |
| ESM3182 | How to account for the
deemed payment: settling the liability |
| ESM3183 | How to account for the
deemed payment: settling the liability –
in-year event |
| ESM3190 | How to work out the
deemed payment: transitional rules |
| ESM3200 | How to work out the
taxable profits of the intermediary |
| ESM3201 | How to work out the
taxable profits of the intermediary: special rules for
partnerships |
| ESM3202 | How to work out the
taxable profits of the intermediary: company example |
| ESM3203 | How to work out the
profits of the intermediary: partnership example – accounts
made up to 5 April |
| ESM3204 | How to work out the
profits of the intermediary: partnership example – accounts
made up to a date other than 5 April |
| ESM3210 | Application of the tax
and NICs rules: introduction |
| ESM3220 | Application of the tax
rules: residence of worker |
| ESM3221 | Application of the tax
rules: benefits in kind |
| ESM3222 | Application of the tax
rules: benefits in kind – cars |
| ESM3223 | Application of the tax
rules: benefits in kind – cars - example |
| ESM3224 | Application of the tax
rules: travel expenses |
| ESM3225 | Application of the tax
rules: travel expenses – example |
| ESM3230 | Application of the NICs
rules: partnerships |
| ESM3231 | Application of the NICs
rules: partnerships – example |
| ESM3232 | Application of the NICs
rules: application of the NICs rules - annual earnings period -
example |
| ESM3250 | Particular issues:
introduction |
| ESM3260 | Particular issues:
avoidance of double taxation |
| ESM3261 | Particular issues:
foreign entertainers |
| ESM3262 | Particular issues:
treatment of payments made under construction industry scheme |
| ESM3263 | Particular issues:
multiple intermediaries |
| ESM3264 | Particular issues:
partnership basis periods – transitional rules |
| ESM3265 | Particular issues: relief
for overseas tax |
| ESM3266 | Particular issues:
receipts basis |
| ESM3267 | Particular issues:
interaction with the agency legislation |
| ESM3268 | Particular issues:
offices |
| ESM3269 | Particular issues - Extra
Statutory Concession C32 – interest relief for companies with
Construction Industry Scheme (CIS) deductions - general |
| ESM3270 | Particular issues - Extra
Statutory Concession C32 – interest relief for companies with
Construction Industry Scheme (CIS) deductions – how to handle
claims |
| ESM3271 | Particular issues - Extra
Statutory Concession C32 – interest relief for companies with
Construction Industry Scheme (CIS) deductions – text of ESC
C32 |
| ESM3272 | Particular issues –
claims for relief in respect of dividends – claims
procedure |
| ESM3273 | Particular issues –
claims for relief in respect of dividends – how to handle
claims |
| ESM3280 | Opinions on contracts:
introduction |
| ESM3281 | Opinions on contracts:
the basic process |
| ESM3282 | Opinions on contracts:
the basic process - flowchart - the IR35 Unit role |
| ESM3283 | Opinions on contracts:
the basic process - flowchart - the local IR35 Inspector role |
| ESM3284 | Opinions on contracts:
general |
| ESM3287 | Opinions on contracts:
standard agency contracts |
| ESM3288 | Opinions on contracts:
oral contracts |
| ESM3289 | Opinions on contracts:
draft contracts |
| ESM3291 | Opinions on contracts:
model letters |
| ESM3294 | Opinions on contracts:
what to do where an opinion is disputed |
| ESM3295 | Opinions on contracts:
what to do where an opinion is disputed – obtaining further
information |
| ESM3296 | Opinions on contracts:
formal decisions and rights of appeal |
| ESM3297 | Opinions on contracts:
wording of Section 8 Decision (legislation applies) |
| ESM3298 | Opinions on contracts:
wording of Section 8 Decision (legislation does not apply) |
| ESM3299 | Opinions on contracts:
engagement covered by the legislation – model letter |
| ESM3300 | Opinions on contracts:
engagement not covered by the legislation – model letter |
| ESM3310 | Opinions on contracts:
Case studies - tax bulletin article |
| ESM3311 | Opinions on contracts;
Case studies – Example 1 – “Gordon” |
| ESM3312 | Opinions on contracts;
Case studies – Example 2 – “Henry” |
| ESM3313 | Opinions on contracts;
Case studies – Example 3 – “Charlotte” |
| ESM3320 | Considering the evidence:
general |
| ESM3325 | Considering the evidence:
contracts |
| ESM3330 | Considering the evidence:
what happens in practice |
| ESM3335 | Considering the evidence:
the evidence of the client |
| ESM3340 | Considering the evidence:
mutuality of obligation |
| ESM3345 | Considering the evidence:
personal service |
| ESM3350 | Considering the evidence:
substitution clauses |
| ESM3355 | Considering the evidence:
ineffective or sham substitution clauses |
| ESM3360 | Considering the evidence:
effective substitution clauses |
| ESM3370 | Considering the evidence:
mutual intention |
| ESM3380 | Considering the evidence:
multiple engagements |
