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https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fhmrc-internal-manuals%2Femployment-status-manual%2Fesm10000&data=04%7C01%7Cowen.williams%40hmrc.gov.uk%7C97a9b75e0bd04f2b909208d8cd0e9819%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637484809843442948%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=U%2FQTCVZQTP8O17XR5Eh4lVVI8tQPyqJQ8YIY3rbprkQ%3D&reserved=0

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