The main definition of 'employment' is in ITEPA 2003, s 4 which is supplemented with instances where an employment is deemed to exist (see E4.225, E4.1188 for the treatment of agency workers) or a payment is deemed to be employment income (see E4.102: a notable instance is that of payment through intermediaries). Similarly, the main definition for national insurance contributions purposes is at SSCBA 1992, ss 2 and 122 again supplemented by instances where employment is deemed to exist. For employment rights purposes, the definition is at Employment Rights Act 1996, s 230. Each of these definitions is discussed below, and it will be seen that none gives a solution that may be applied across the board in practice.
The income tax definition of employment
The definition of 'employment' contained in ITEPA 20031 was introduced from 2003/04 onwards. Prior to that there was no statutory definition. It is non-exhaustive, seeking to provide a measure of statutory guidance as to the meaning of the expression 'employment' by identifying certain arrangements which seem to be clearly covered by
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