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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.2 Office or employment /Determining employment status / E4.219 Personal factors—employment status effect

E4.219 Personal factors—employment status effect

Personal and employment tax

Factors personal to the individual are discussed in the Employment Status Manual¹. These vary from case to case, but may be helpful in determining status. In particular, employment status may be affected by the way in which the individual generally carries on their occupation,

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E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B3.306 Meaning of plant and machinery

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares