Office or employment
Absence abroad
Auditors
Charge to tax
Contract of apprenticeship
Contract of service
Crown service
Deductions
Directors
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
Income from
Lump sums, taxation
Mutuality of obligation test
National Insurance contributions
National minimum wage
Office, meaning
PAYE
Personal service companies
Registrars
Secretaries
Statutory rules
Termination payments