ESM11035 - Check Employment Status For Tax: Office Holders
CEST asks 바카라 사이트˜Will the worker be an 바카라 사이트˜Office Holder바카라 사이트™?바카라 사이트™
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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 HMRC바카라 사이트™s approach to Office Holders can be found at ESM2502.