Cresswell v Board of Inland Revenue [1984] ICR 508 is a UK labour law case concerning the contract of employment.

He and others were required by the Inland Revenue to start using computerised record systems (COP 1) to calculate people's taxes and sending out letters.

This does not, pace some of the wilder suggestions that have been made in this case, make him a computer operator any more than a customer who draws cash from a service till facility afforded by his bank is a computer operator because he is required to feed certain information into the service till as a pre-requisite to drawing the cash he requires.

Of course, the transaction here is one way, but it is no more outside the scope of the duties of a clerical assistant than filing the details desired to be recorded upon a card; the essential step is the same in both cases.

COP merely introduces up to date modern methods for dealing with bulk problems: it leaves the jobs done by those who operate the new methodology precisely the same as before, although the content of some of the jobs, most notably that of the grade of clerical assistant, will have been considerably altered, but in no case altered anything like sufficiently to fall outside the original description of the proper functions of the grade concerned.