Self-employment

Agencies

Commentary – 13.7

Assessments

– see Self-assessment

Bogus workers statistics

Commentary – 13.6 ; 13.7

Categorisation of earners

– see Categorisation of earners

Class 2 contributions

– see Class 2 contributions

Class 4 contributions

– see Class 4 contributions

Continuation of employment

Legislation/Regulatory – SI 1978/1689 reg. 3, Sch. 2

Contract for services

Commentary – 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

Contract of service

– see Contract of service

Correct basis of assessment

Case Law – Chauhan v Wilson (HM Inspector of Taxes). [2006] BTC 49

Declarations by contractors

Commentary – 13.5

Deemed

Commentary – Tax Reporter ¶1003-125

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

Case Law – Langham (HM Inspector of Taxes) v Veltema. [2004] BTC 156

Distinction between employment and

Commentary – Schwarz on Tax Treaties ¶19-150

Distinction between employment and self-employment

– see Employment status

Downtime on projects

Commentary – 13.1

Employed or self-employed, determination

Case law

Commentary – Tax Reporter ¶400-110

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

HMRC's approach

Commentary – Tax Reporter ¶400-120

HMRC Guidance – ESM0001 ; ESM0107

HMRC's guidance

Commentary – Tax Reporter ¶400-210

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, CCH guidance

Commentary – Tax Reporter ¶402-020

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 status

– see also Employment status

Generally

Commentary – 13.2

Employment Status Indicator

Generally

Commentary – 13.3

Testing

Commentary – 13.4

Evasion Economy report

Commentary – 13.6

Expenses

Commentary – Tax Reporter ¶400-050

Generally

Commentary – Tax Reporter ¶1002-375 ; Tax Reporter ¶400-050

HMRC consultation document

Commentary – 13.6

Letting furnished accommodation

Commentary – Tax Reporter ¶1002-400

HMRC Guidance – NIM23800

Case Law – (1) SALISBURY HOUSE ESTATE, LTD. v. FRY (H.M. INSPECTOR OF TAXES). (2) CITY OF LONDON REAL PROPERTY COMPANY, LTD. v. JONES (H.M. INSPECTOR OF TAXES). ; Rashid v Garcia (Status Inspector)

Limited liability partnerships

Commentary – Tax Reporter ¶1002-450

Locum working through agency, deduction of travelling expenses

Case Law – Bhadra v. Ellam (H.M. Inspector of Taxes). [1988] BTC 25

Meaning

Legislation/Regulatory – Hansard 5/5/93 ; SSCBA92 s. 2(1)(b)

National Insurance contributions, discriminatory treatment

Case Law – Manning v. R & C Commrs (2006) Sp C 552

Office holders

– see Office holders

Offshore intermediaries

Commentary – 13.7

Overview

Commentary – 13.1

Review

Commentary – Tax Reporter ¶1000-950

Sleeping business partners

Commentary – Tax Reporter ¶1002-425

Supervision, direction and control, interpretation

Commentary – 13.7

Tax issues for non-residents

Commentary – 2.3.16

Temporary workers

Commentary – 13.1

Umbrella/agency schemes

Commentary – 13.6 ; 13.7

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