Examiners
Class 2 and Class 4 contributions
Commentary –
Tax Reporter ¶1023-175
HMRC Guidance –
ESM4150
Deemed self-employment
Commentary –
Tax Reporter ¶1003-125
;
Tax Reporter ¶1023-175
HMRC Guidance –
ESM4150
Employment status
Commentary –
Tax Reporter ¶486-310
Generally
Commentary –
Tax Reporter ¶1023-175
Legislation/Regulatory –
SI 1978/1689 Sch. 1, para. 6
HMRC Guidance –
ESM4150
NIC
Commentary –
Kirk on Employment Status 11.1
;
Kirk on Employment Status 11.18