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Since the 1960s both engagers and those carrying out the work have recognised certain advantages of self-employment (see below). Accordingly, there has been an increase in the number and proportion of the self-employed, and latterly in the number and proportion of those mixing employment and self-employment or having multiple self-employments, many being sub-contractors within the construction industry. Their particular situation has now been addressed by subsequent legislation (see Division E5.5). Similar considerations also lead to the growth of individuals supplying their services via limited company intermediaries which, in turn led to the introduction in 2000 of the tax legislation commonly referred to as IR35 (see E4.226 and Division E4.10).

Two major types of legislation are aimed at curbing the effect of what may be seen as more 'artificial' forms of self-employment. The first is the construction industry scheme (see Division E5.5). The second is the legislation aimed at the use of intermediaries: IR35 (see E4.226 and Division E4.10), managed service companies (see Division E4.9) and agency workers (see E4.225 and E4.1188). Also, HMRC have mounted an increasing