In the wake of a number of recent heavily publicised cases concerning employment status, HMRC has created an online tool to help determine – for tax purposes.
- Whether an individual is an employee or self-employed, and
- Whether they might be covered by IR35. The “check employment status for tax” tool can be found via the following link:-
https//www.tax.service.gov.uk/check-employment-status-for-tax/setup
Checking Your Employment Status
Importantly, the online tool does not offer any assistance in determining “worker” status (something which doesn’t exist for tax purposes) but provides a useful starting point nonetheless.
Needless to say, in light of recent case law employers and employees should proceed with caution when faced with what is currently a rather thorny issue and proper legal advice should always be sought when such questions arise.
For further advice contact us here at DPH Legal.
The content on this page is for general awareness only. It is not intended to constitute professional or legal advice. Changes to legislation may have happened since this article was published. The contents of this article should not be used as a basis for action and the reader should be advised to seek the appropriate professional advice based on their individual circumstances.