HMRC will consider the facts surrounding the status of a worker and will question the employer and possibly the worker. It will often use the Employment Status Indicator to provide an opinion1.
HMRC will look at the status of any worker who is not processed through the payroll, including casual workers, subcontractors and consultants.
If an error is made in categorising the status of a worker,
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Web page updated on 17 Mar 2025 17:04