Self-employment
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
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