HMRC comment that ‘many milk roundsmen are engaged on terms which clearly show that they are employees. They generally receive a weekly wage with paid holidays, and work under the control of the dairy. Alternatively, milk roundsmen may enter into franchise arrangements which make them self-employed’ (Employment Status Manual at ESM4230).

HMRC do accept that milkmen may be self-employed ‘where they enter into agreements which allow for a genuine transfer of business from the dairy to themselves’ (ESM4231). The guidance goes on to say that such agreements are likely to make the roundsmen:

‘•responsible for meeting the costs of purchases

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