How to Stay Safe from HMRC
28 January 13 | By: Jas Jhooty
HMRC employment status enquiries are becoming more and more prominent. It is no wonder with the amounts of PAYE and Class 1 NIC at stake. This remains a particularly grey area of employment taxes with no specific legislation to differentiate between someone who is an employee and someone who is self-employed. Instead, over the years a number of factors have been tested in the law courts to provide a list of questions that must be answered to determine an individual’s employment status. These include: -
All of these answers result in an overall picture of the type of relationship between the worker and the engager. For help on any employment status matters please do not hesitate to contact us.