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TCoE guidance

TCoE Best Practice Guide – Off Payroll

HMRC guidance

Completing Check Employment Status for Tax (CEST) РCommon Themes 

Substitutes-and-helpers – How HMRC Approaches Substitution

Other guidance

This is additional information to help members make decisions on the tax status of off-payroll workers and the content has been checked with HMRC for accuracy. The information on these pages does not replace or modify HMRCs own guidance which is available on gov.uk.