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  2. Regional and local government
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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

ESM61000 - Salaried member: condition A

Page archived. Guidance now on PM255000.

  1. ESM61005
    Overview
  2. ESM61015
    Relevant arrangements
  3. ESM61020
    Relevant Period
  4. ESM61025
    When is the test applied?
  5. ESM61030
    鈥淩easonable to expect鈥�
  6. ESM61035
    Disguised Salary
  7. ESM61085
    Profit share

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