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The concept that an individual who appears to be 'part and parcel of the organisation' is an employee is now admitted by HMRC to be unhelpful in borderline cases¹. Self-employed consultants who work for long periods at a client's premises are an obvious example of individuals who appear to be employees of the organisation, but clearly are not. A distinction is drawn between being part of a team and an integral part of the organisation. The example given by HMRC to illustrate this is of a musician who may be part and parcel of an orchestra, but it does not follow that he or she is an integral part of the organisation that runs the orchestra².

Where an individual works regularly for one engager, HMRC guidance observes this may be evidence of longer-term commitment and closer to employment. However HMRC also accepts the single engagement may be motivated by difficulty in obtaining other