ESM11035 - Check Employment Status For Tax: Office Holders


CEST asks 鈥榃ill the worker be an 鈥極ffice Holder鈥�?鈥�

听
If you perform office holder duties, this means you are employed for tax purposes for this work.

Office Holders are always charged tax and NICs as employees.

Further guidance and information on HMRC鈥檚 approach to Office Holders can be found at ESM2502.