What do I need to know before I complete the HMRC ESS tool?

The ESS tool will ask you a series of questions regarding the work to be undertaken, the worker, and you as the ‘engager’.

  • Once you have completed all the questions, the ESS Tool will generate an outcome along with a summary of the answers you provided to the questions asked.
  • On the same page, it will give you the opportunity to enter information for reference. This section must be completed (please note that only the first 15 characters are visible once the page is printed).

ESS tool image

  1. The name of the individual/business you have completed the ESS Tool for must be provided in the first box.
  2. The name of the school must be provided in the second box.

You must save a copy of this report.

A copy must be sent to the Payroll Compliance Team – if Payroll Compliance do not have a record of the relevant ESS Result, payment to the individual/ company will not be made.

Copies will also be required as audit evidence and HMRC will require sight of these copies on request.