TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Employment Status Indicator

HMRC have launched a new version of the Employment Status Indicator (ESI) tool, which includes changes to the wording of some of the questions. The ESI enables you to check the employment status of an individual or group of workers and confirm whether they are employed or self-employed for tax, National Insurance contributions (NICs) or VAT purposes.

The ESI tool is helpful for anyone who takes on workers, such as employers and contractors. Individual workers can also use the tool to check their employment status.

However, the tool can't be used to check the employment status of some workers such as company directors and other individuals who hold office, agency workers and anyone providing services through an intermediary (sometimes referred to as IR35 arrangements)

For full details on the ESI, see http://www.hmrc.gov.uk/calcs/esi-01.htm