Employed or Self-employed

The Inland Revenue has published a new version of booklet 56 Employed or self-employed? A guide to employment status for tax and National Insurance contributions. The booklet has been completely rewritten and provides guidance to help workers decide on their employment status and understand the tax and NICs issues relating to employment status.

Although aimed at workers, this booklet will be helpful for employers. If employers treat workers as self-employed when they should be treated as employees for tax and NICs purposes, they risk heavy financial penalties.

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...back to 9 July 2004


Source:
www.inlandrevenue.gov.uk/pdfs/ir56.pdf