Fortunately, HMRC recognise that taxpayers sometimes have difficulty in coming to a view on employment status, and need the certainty that this entails, and so have given a long-standing commitment to give opinions on employment status cases. All guidance on the HMRC website appears to have been taken down, apart from the Employment Status Manual, which is far too long, and a summary on the gov.uk website, which is not really adequate even as a place to start.

Anyone with a status query wanting an HMRC view should begin by contacting the Status Customer Service Team, whose details can be found at www.gov.uk/government/organisations/hm-revenue-customs/contact/status-customer-service-team.

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