In July 2009, HMRC published the consultation paper False self-employment in construction: taxation of workers in which new proposals were made for tackling the culture of “false self-employment” in the construction industry.

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Posted March 19th, 2010 | No Comments »

The interactive Employment Status Indicator (ESI) tool, available to both employers and workers to check that their employment status for tax and NICs is correct, has been updated and improved.

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Posted December 22nd, 2008 | No Comments »

We have reported numerous cases where bricklayers and gangs of bricklayers were rules to be “workers” for the purpose of employment benefits. The case Castle Construction v HMRC highlights an entirely different aspect of employment status, namely the employment status of bricklayers for tax and NICs purposes.

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Posted December 22nd, 2008 | No Comments »

In June 2008, HMRC published a new factsheet on employment status for the benefit of workers.  This has now been complemented by a fact sheet for employers.  The new factsheet replaces the old IR56 booklet but is much shorter, on the assumption that employers will initially have used the online Employment Status Indicator (ESI) tool to check the employment status of a particular worker.

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Posted November 3rd, 2008 | No Comments »

HMRC has published a new Factsheet ES/FS1 Employed or self-employed for tax and National Insurance contributions, written specifically for the use of individuals. A similar Factsheet is being prepared for the use of employers and, until it is published, leaflet IR56 should continue to be used.

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Posted June 23rd, 2008 | No Comments »