ESM11000 - Check Employment Status For Tax: Contents
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ESM11005Introduction
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ESM11006Who can use CEST?
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ESM11010Results from CEST
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ESM11015Using CEST
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ESM11020Glossary of terms
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ESM11025About you and the work
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ESM11030About the worker and the work
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ESM11035Office Holders
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ESM11040Personal Service
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ESM11045Personal Service - Hirer’s right to reject a substitute
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ESM11050Personal Service -Does the worker pay the substitute?
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ESM11055Personal Service - Hiring and paying helpers
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ESM11060Control
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ESM11065Control - What the worker does
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ESM11070Control- How the worker carries out the work
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ESM11075Control - When the work is done
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ESM11080Control- Where the worker carries out the work
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ESM11085Financial risk
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ESM11090Financial Risk -Equipment Costs
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ESM11095Financial risk - Vehicle Costs
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ESM11100Financial Risk - Material Costs
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ESM11105Financial risk – Other costs
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ESM11110Financial Risk-Payment
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ESM11115Financial risk – Putting work right
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ESM11120Part and Parcel
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ESM11125Part and Parcel – Corporate benefits
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ESM11130Part and Parcel-Management Responsibilities
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ESM11135Part and parcel – Introduction to customers and suppliers
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ESM11140Business on own account
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ESM11145Worker’s contracts - Exclusive services
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ESM11150Ownership Rights
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ESM11155Worker’s contracts - Series of contracts
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ESM11160Working time available
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ESM11165Worker’s contracts - Work of a similar nature in the last 12 months
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ESM11170CEST Output