ÀÏ˾»úÎçÒ¹¸£Àû

Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.

Whether a person is employed or self-employed has significant consequences for tax and National Insurance contributions (NIC) purposes. There are also employment law and negligence liability implications. See the Employment status ― why it matters guidance note. Before reading this note, you are advised to consider the Establishing employment status guidance note, which also discusses how to challenge an HMRC employment status ruling in the First-tier Tax Tribunal.

Further changes are likely, as the Labour government moves forward with the proposals in its Plan to make work pay.

Despite the importance of the distinction between employment and self-employment, there is no clear definition of what makes someone employed or self-employed. Instead, there is an extensive collection of court decisions. From this case law, various principles have been