– see also Employment or office

Absence abroad

– see Working abroad

Auditors

Commentary – Tax Reporter ¶400-010
Case Law – Commissioners of Inland Revenue v. Brander & Cruickshank ; GREAT WESTERN RAILWAY COMPANY, ON BEHALF OF W.H. HALL, CLERK TO THE GREAT WESTERN RAILWAY COMPANY, v. BATER (SURVEYOR OF TAXES). ; WATSON v. ROWLES (H.M. INSPECTOR OF TAXES). ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

Charge to tax

– see Employment income

Contract of apprenticeship

Commentary – Tax Reporter ¶400-000

Contract of service

Commentary – Tax Reporter ¶400-000

Crown service

Commentary – Tax Reporter ¶400-000

Deductions

– see Deductions

Directors

– see Directors

Earnings

– see Earnings

Employed or self-employed, determination

Case law

Commentary – Tax Reporter ¶400-110

Contractual terms, importance of

Commentary – Tax Reporter ¶400-220
HMRC Guidance – ESM0507
Case Law – Datagate Services Ltd v. R & C Commrs ; Edwards (H.M. Inspector of Taxes) v. Bairstow & Harrison ; First Word Software Ltd v. R & C Commrs ; Island Consultants Ltd v. R & C Commrs

Control

Commentary – Tax Reporter ¶400-700
HMRC Guidance – ESM0516 ; ESM0519 ; ESM0522 ; ESM0532
Case Law – Littlewood t/a JL Window & Door Services v. R & C Commrs

Demibourne principle

Commentary – Tax Reporter ¶400-065
Case Law – Demibourne Ltd v R & C Commrs

Employer obligations

Commentary – Tax Reporter ¶400-060
Case Law – Demibourne Ltd v R & C Commrs

Employment law

Commentary – Tax Reporter ¶400-080
HMRC Guidance – ESM0111

Employment status indicator

Commentary – Tax Reporter ¶400-120
HMRC Guidance – ESM0001 ; ESM0107

Entitlement to state benefits

Commentary – Tax Reporter ¶400-090

Factors determining employment status

Commentary – Tax Reporter ¶400-200

Financial risk and opportunity

Commentary – Tax Reporter ¶400-500
HMRC Guidance – ESM0541 ; ESM7030 ; ESM7250
Case Law – FS Consulting Ltd v McCaul (HMIT)

Generally

Commentary – Tax Reporter ¶200-300 ; Tax Reporter ¶400-050
Case Law – Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew

HMRC's approach

Commentary – Tax Reporter ¶400-120
HMRC Guidance – ESM0001 ; ESM0107

In business on own account

Commentary – Tax Reporter ¶400-400
Case Law – DAVIES (H.M. INSPECTOR OF TAXES) v. BRAITHWAITE ; Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew

Integration into engager's business

Commentary – Tax Reporter ¶400-900
HMRC Guidance – ESM0545
Case Law – Bank voor Handel en Scheepvaart N.V. v. Administrator of Hungarian Property ; Netherlane Ltd v York (HMIT)

Intention of the parties

Commentary – Tax Reporter ¶401-100
HMRC Guidance – ESM0542 ; ESM0544 ; ESM0550 ; ESM0554 ; ESM7090
Case Law – Lewis t/a MAL Scaffolding v. R & C Commrs

Mutuality of obligation test

Commentary – Tax Reporter ¶400-300
HMRC Guidance – ESM0543 ; ESM0558 ; ESM7110
Case Law – Castle Construction (Chesterfield) Ltd v. R & C Commrs ; Dragonfly Consulting Ltd v R & C Commrs ; Dunne v. R & C Commrs ; Lewis t/a MAL Scaffolding v. R & C Commrs ; Littlewood t/a JL Window & Door Services v. R & C Commrs ; Parade Park Hotel v. R & C Commrs

Number and length of engagements

Commentary – Tax Reporter ¶401-000
HMRC Guidance – ESM0548 ; ESM0550 ; ESM0553 ; ESM0555 ; ESM7060
Case Law – DAVIES (H.M. INSPECTOR OF TAXES) v. BRAITHWAITE

Particular occupations, HMRC's guidance

Commentary – Tax Reporter ¶402-000
HMRC Guidance – ESM0002

Personal service companies

– see Personal service companies (IR35)

Provision of equipment

Commentary – Tax Reporter ¶400-800
HMRC Guidance – ESM0540 ; ESM7030
Case Law – Castle Construction (Chesterfield) Ltd v. R & C Commrs

Statutory rules

Commentary – Tax Reporter ¶400-100

Substitution, delegation and hiring of staff

Commentary – Tax Reporter ¶400-600
HMRC Guidance – ESM0531 ; ESM0534 ; ESM0538 ; ESM7010
Case Law – Alternative Book Co Ltd v. R & C Commrs ; MKM Computing Ltd v. R & C Commrs

Summary

Commentary – Tax Reporter ¶401-200

Employment, meaning

Commentary – Tax Reporter ¶413-050

Exempt income

– see Exempt income

Income from

– see Employment income

Lump sums, taxation

– see Lump sums

Mutuality of obligation test

Commentary – Tax Reporter ¶400-300
HMRC Guidance – ESM0543 ; ESM0558 ; ESM7110
Case Law – Castle Construction (Chesterfield) Ltd v. R & C Commrs ; Dragonfly Consulting Ltd v R & C Commrs ; Dunne v. R & C Commrs ; Lewis t/a MAL Scaffolding v. R & C Commrs ; Littlewood t/a JL Window & Door Services v. R & C Commrs ; Parade Park Hotel v. R & C Commrs

National Insurance contributions

– see National Insurance contributions (NICs)

National minimum wage

Commentary – Tax Reporter ¶400-010
Case Law – Commissioners of Inland Revenue v. Brander & Cruickshank ; GREAT WESTERN RAILWAY COMPANY, ON BEHALF OF W.H. HALL, CLERK TO THE GREAT WESTERN RAILWAY COMPANY, v. BATER (SURVEYOR OF TAXES). ; WATSON v. ROWLES (H.M. INSPECTOR OF TAXES). ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

Office, meaning

Commentary – Tax Reporter ¶400-010
Case Law – Commissioners of Inland Revenue v. Brander & Cruickshank ; GREAT WESTERN RAILWAY COMPANY, ON BEHALF OF W.H. HALL, CLERK TO THE GREAT WESTERN RAILWAY COMPANY, v. BATER (SURVEYOR OF TAXES). ; WATSON v. ROWLES (H.M. INSPECTOR OF TAXES). ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

PAYE

– see PAYE

Personal service companies

– see Personal service companies (IR35)

Registrars

Commentary – Tax Reporter ¶400-010
Case Law – Commissioners of Inland Revenue v. Brander & Cruickshank ; GREAT WESTERN RAILWAY COMPANY, ON BEHALF OF W.H. HALL, CLERK TO THE GREAT WESTERN RAILWAY COMPANY, v. BATER (SURVEYOR OF TAXES). ; WATSON v. ROWLES (H.M. INSPECTOR OF TAXES). ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

Secretaries

Commentary – Tax Reporter ¶400-010
Case Law – Commissioners of Inland Revenue v. Brander & Cruickshank ; GREAT WESTERN RAILWAY COMPANY, ON BEHALF OF W.H. HALL, CLERK TO THE GREAT WESTERN RAILWAY COMPANY, v. BATER (SURVEYOR OF TAXES). ; WATSON v. ROWLES (H.M. INSPECTOR OF TAXES). ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

Statutory rules

Commentary – Tax Reporter ¶400-100

Termination payments

– see Termination payments