– see also Employment or office

Absence abroad

Auditors

Charge to tax

Contract of apprenticeship

Contract of service

Crown service

Deductions

– see Deductions

Directors

– see Directors

Earnings

– see Earnings

Employed or self-employed, determination

Case law

Contractual terms, importance of

Control

Demibourne principle

Employer obligations

Employment law

Employment status indicator

Entitlement to state benefits

Factors determining employment status

Financial risk and opportunity

Generally

HMRC's approach

In business on own account

Integration into engager's business

Intention of the parties

Mutuality of obligation test

Number and length of engagements

Particular occupations, HMRC's guidance

Personal service companies

Provision of equipment

Statutory rules

Substitution, delegation and hiring of staff

Summary

Employment, meaning

Exempt income

– see Exempt income

Income from

Lump sums, taxation

– see Lump sums

Mutuality of obligation test

National Insurance contributions

National minimum wage

Office, meaning

PAYE

– see PAYE

Personal service companies

Registrars

Secretaries

Statutory rules

Termination payments