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  1. Home
  2. Regional and local government
  3. Wales
HMRC internal manual

Employment Status Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
30 April 2025 - See all updates
  1. Back to contents

ESM5500 - Employment Intermediaries travel expense provisions: Contents

  1. ESM5510
    Introduction
  2. ESM5520
    Effect of the provisions and definitions
  3. ESM5530
    The basic conditions
  4. ESM5540
    The basic conditions - personally provides services
  5. ESM5550
    The basic conditions - type of employment intermediary
  6. ESM5560
    Supervision, direction or control
  7. ESM5570
    Employment intermediaries within the scope of the managed service companies (MSCs) legislation, Chapter 9 ITEPA
  8. ESM5580
    Modified provisions for employment intermediaries within the scope of the intermediaries legislation, Chapter 8 ITEPA
  9. ESM5590
    Examples of the application of the employment intermediaries travel expense provisions
  10. ESM5600
    Impact of the employment intermediaries travel expense provisions on a worker’s own PSC (which is not an MSC) and examples
  11. ESM5610
    Examples relating to particular employments
  12. ESM5620
    Work on more than one engagement
  13. ESM5630
    Working rule agreements
  14. ESM5640
    Arrangements to avoid the application of the employment intermediaries travel expense provisions
  15. ESM5650
    Fraudulent documents
  16. ESM5660
    Liability of the parties and transfer of debt provisions
  17. ESM5670
    Transfer of debt to directors and issue of a personal liability notice
  18. ESM5680
    The position for workers engaged through employment intermediaries before 6 April 2016
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