IR35 HMRC Guidance examples

16/3 16:00

This piece is for reference when reading my other pieces, and the “guidance” is not that written by them for us, but written for their use when dealing with us. I will add more text later to describe each link, but that is no mean feat for now.

I suppose they are trying to present clear examples, but unfortunately, they can thus be unrealistic. Nothing strange in being biased towards paying more taxes for a tax collector.

Here are some of the relevant links to HMRC’s internal manuals for their guidance. They also provide links to further reading of the same type.

March 15, 2021

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2048 ESM2048 “- Employment Status Manual — HMRC internal manual — GOV.UK”)

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2034 ESM2034 “- Employment Status Manual — HMRC internal manual — GOV.UK”)

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2032 ESM2032 “- Employment Status Manual — HMRC internal manual — GOV.UK”)

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2037 ESM2037 “- Employment Status Manual — HMRC internal manual — GOV.UK”)

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0526 ESM0526 “- Employment Status Manual — HMRC internal manual — GOV.UK”)

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2042 ESM2042 “- Employment Status Manual — HMRC internal manual — GOV.UK”)

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2044 ESM2044 “- Employment Status Manual — HMRC internal manual — GOV.UK”)

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2055 ESM2055 “- Employment Status Manual — HMRC internal manual — GOV.UK”)

(https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2056 ESM2056 “- Employment Status Manual — HMRC internal manual — GOV.UK”

https://www.gov.uk/guidance/understanding-off-payroll-working-ir35