Agencies

Assessments

Bogus workers statistics

Categorisation of earners

Class 2 contributions

Class 4 contributions

Continuation of employment

Contract for services

Contract of service

Correct basis of assessment

Declarations by contractors

Deemed

Discovery assessment, transfer of house from company to taxpayer for no consideration

Distinction between employment and

Distinction between employment and self-employment

Downtime on projects

Employed or self-employed, determination

Case law

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

HMRC's guidance

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, CCH guidance

Particular occupations, HMRC's guidance

Personal service companies

Provision of equipment

Statutory rules

Substitution, delegation and hiring of staff

Summary

Employment status

– see also Employment status

Generally

Employment Status Indicator

Generally

Testing

Evasion Economy report

Expenses

Generally

HMRC consultation document

Letting furnished accommodation

Limited liability partnerships

Locum working through agency, deduction of travelling expenses

Meaning

National Insurance contributions, discriminatory treatment

Office holders

Offshore intermediaries

Overview

Review

Sleeping business partners

Supervision, direction and control, interpretation

Tax issues for non-residents

Temporary workers

Umbrella/agency schemes