ESM11025 - Check Employment Status For Tax: About you and the work
When completing CEST you should consider the true agreement between the parties. »Ê¹ÚÌåÓýapp starting point will usually be consideration of the written terms under which the hirer is contracting for a worker’s services. Consideration of working practices, what the parties have said to each other and the hirer’s own policies may also assist in completion of the questions.ÌýÌý
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Written terms may not provide a reliable indication of the true agreement between the parties where:
- »Ê¹ÚÌåÓýappy are inconsistent with working practices;
- »Ê¹ÚÌåÓýappy have been varied by verbal agreement;
- »Ê¹ÚÌåÓýappy do not contain enough detail; or
- »Ê¹ÚÌåÓýappy are inconsistent or contradictory
Standard terms are often designed to achieve a particular employment status outcome. Ìý
HMRC will stand by the result you get from this tool. This would not be the case if the information you have provided was checked and found to be inaccurate.
HMRC will also not stand by results achieved through actions undertaken to achieve a particular result (contrived arrangements), or through answering questions in a way that is not correct.
This would be treated as evidence of deliberate non-compliance, which can attract higher associated penalties.