A contract of apprenticeship will usually involve service and is within the definition of ‘contract of service’ in SSCBA 1992. HMRC treats apprentice jockeys who receive board and lodging as employees, but not all those in other industries called ‘apprentices’ are in fact under such a contract. It is perfectly possible for the relationship to be, in old parlance, one of master and pupil rather than master and servant.
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