Defining an office or employment
E4.201 Does employment exist or is it self-employment—overview
This division sets out some of the main factors involved in determining whether an individual holds an office or employment, as opposed to being self-employed. Through many decades of case law we have yet to see a comprehensive definition or test of employment, handed down by either the courts or legislation, ie which can be easily applied across the board. Nonetheless, by understanding the key points of distinction it should be possible to reach a satisfactory decision and employment status conclusion, in most cases.
Whilst the hirer will recognise savings (eg of employer's NIC) if
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