The Employment Status Guide - Contents

Contents
Each of the following sections is broken down into:
  • Summary: bullet points of the main issues
  • Main: full-text explanation
  • ESM: the Inland Revenue's perspective
  • Cases: main cases, with links through, listed in category
Employment Status Tests/Factors/Resources
  • Irreducible Minimum of Obligation
  • Control
  • In Business test

    Factors
  • Mutuality of Obligation
  • Substitution
  • Part & Parcel
  • Equipment
  • Profit and risk
  • Intention
  • Various other factors

    Cases
  • Cases by Alphabet
  • Case Summaries
  • Case Studies

    Inland Revenue
  • IR56
  • IR175
  • FAQs
  • Case Studies

    Contract
  • Fundamental Principles
  • Terms & Conditions
  • Structure & Format