There is a considerable body of case law which provides guidance on what constitutes a contract of service. We do not follow this case law for tax purposes in the following circumstances

certain divers and diving supervisors are treated as carrying on a trade by virtue of Section 15 ITTOIA 2005 (see ESM4050), and

certain agency workers whose remuneration is to be treated as earnings under Part 2 Chapter 7 ITEPA 2003 (see ESM2000 onwards)

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