Special cases
Agency workers
Commentary –
Tax Reporter ¶1021-750
HMRC Guidance –
ESM2005
Airmen
Commentary –
Tax Reporter ¶1021-800
Armed forces
Commentary –
Tax Reporter ¶1021-900
Artistes and entertainers
Commentary –
Tax Reporter ¶1022-000
Crown servants
Commentary –
Tax Reporter ¶1022-100–Tax Reporter ¶1022-225
Diplomatic staff
Commentary –
Tax Reporter ¶1022-325–Tax Reporter ¶1022-350
Directors
Commentary –
Tax Reporter ¶1022-600–Tax Reporter ¶1022-800
Divers and rig workers
Commentary –
Tax Reporter ¶1023-050–Tax Reporter ¶1023-075
HMRC Guidance –
NIM06380
Examiners
Commentary –
Tax Reporter ¶1023-175
HMRC Guidance –
ESM4150
Generally
Commentary –
Tax Reporter ¶1021-700
Homeworkers/outworkers
Commentary –
Tax Reporter ¶1023-275
Lecturers, teachers, instructors
Commentary –
Tax Reporter ¶1023-375
Lloyd's Names
Commentary –
Tax Reporter ¶1023-475
Mariners
Commentary –
Tax Reporter ¶1023-575
HMRC Guidance –
NIM29002
Married couples and civil partners
Commentary –
Tax Reporter ¶1023-675
Ministers of religion
Commentary –
Tax Reporter ¶1023-775
Partnerships
Commentary –
Tax Reporter ¶1023-875
Personal service companies
Commentary –
Tax Reporter ¶1023-975
Share fishermen
Commentary –
Tax Reporter ¶1024-075
Sportspeople
Commentary –
Tax Reporter ¶1024-250
Sub-postmasters
Commentary –
Tax Reporter ¶1024-325–Tax Reporter ¶1024-400
HMRC Guidance –
BIM66301
Case Law –
Dhendsa v Richardson (HMIT)
Trainees
Commentary –
Tax Reporter ¶1024-475
Volunteer development workers
Commentary –
Tax Reporter ¶1024-575