Employed or Self Employed?
03 December, 2015

The question as to whether someone is employed or self employed is not as straightforward as it might at first appear. Many people assume they are free to choose, but HM Revenue & Customs (HMRC) emphasises that this is not the case.

How do you decide?

Although there is no clear-cut answer to this question, HMRC has recently published an introductory guide - ‘employment status’ (see https://www.gov.uk/employment-status). This covers areas such as:

  • Who is a worker?
  • Employment rights
  • Casual or irregular work
  • Employment shareholder jobs
  • Self-employed and contractors
  • Working out if someone is self-employed
  • Directors and office holders.

Note, however, these are matters of general employment law, and not specific tax legislation.

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