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Interim assistance from HMRC is available.
HMRC has published revised interim guidance for intermediaries on personally providing services and supervision, direction or control.
It is intended to enable intermediaries to apply the agency legislation and new employment intermediaries’ travel and subsistence measures. The Employment Status Manual will be amended to reflect these updates. It supplements the guidance on agency legislation at ESM2029.
The guidance includes:
- replacement pages on ‘personally providing services’;
- replacement pages on ‘supervision, direction or control’ – to support agency legislation and new employment intermediaries’ travel expense provisions; and
- additional examples.
