Acceptance of status

Commentary – Tax Reporter ¶1001-675

Apprenticeship

Commentary – Tax Reporter ¶1002-700
HMRC Guidance – EIM61500

Case law

Commentary – Kirk on Employment Status 2.1

Co-terminous with employment

Commentary – Kirk on Employment Status 1.1.2

Control

Commentary – Tax Reporter ¶1002-075
HMRC Guidance – ESM0513 ; ESM0525 ; ESM3540 ; ESM4121

Generally

Commentary – Tax Reporter ¶1001-625

Global or umbrella

Commentary – Tax Reporter ¶1002-050

Inconsistencies

Commentary – Tax Reporter ¶1001-725

IR35 context

Commentary – Tax Reporter ¶1001-750

Labelling

Commentary – Tax Reporter ¶1001-650

MacKenna tests

Commentary – Kirk on Employment Status 2.2

Meaning

Commentary – Tax Reporter ¶1001-075 ; Tax Reporter ¶1001-125 ; Tax Reporter ¶1001-625
Legislation/Regulatory – PSA93 s. 181(1)

Mutual obligations

Irreducible minimum of obligations

Commentary – Tax Reporter ¶1002-025
HMRC Guidance – ESM7200

Minimum and long-term

Commentary – Tax Reporter ¶1002-025
HMRC Guidance – ESM7200

National Insurance contributions

Commentary – Quick Overview ¶12115 ; Quick Overview ¶12120

Or just a contract

Commentary – Kirk on Employment Status 3.5.11

Value of contractual terms

Commentary – Tax Reporter ¶1001-750

Written statement of terms

Commentary – Tax Reporter ¶1001-700