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There are some fundamental factors to consider when deciding if someone is employed or self-employed, such as:-


  • Control
  • The right to get a substitute or helper to do the job
  • Mutuality of obligations
  • Provision of equipment
  • Financial Risk
  • Basis of Payment
  • Opportunity to profit from sound management
  • Part and parcel of the organisation
  • Right of dismissal
  • Employee benefits
  • Intention of the parties
  • Length of engagement


These factors can often be determined by general employment law as opposed to tax legislation.


Unsurprisingly there is a substantial amount of case law surrounding these issues. In practice HMRC do not have the final say nor are they always right when it comes to determining employment status.


FD Business’ expertise enables us to successfully challenge disputes in this area by taking cases before the Tax Commissioners on your behalf.

It is essential that you and the people that work with and for you have the correct employment status as the cost of being classified incorrectly can simply be catastrophic. If you as the employer responsible for correctly categorising staff get this wrong, then unfortunately it will be extremely difficult to recover any tax, interest or penalties from the worker.


As well as the issue of employee and employer national insurance there are employment rights that accompany employee status such as holiday and sick pay, maternity pay and unfair dismissal rights, to name but a few.


FD Business are qualified to assess employment status within your business and to provide our opinion as to whether the situation is robust enough to withstand an investigation from HMRC as well as steps you can take to maximise your chances of success.


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