½Û×ÓÊÓƵ

Demonstrating that one is in business on one's own account is another factor that points toward self-employment. The view of HMRC is set out in the Employment Status Manual¹.

The business on own account test draws a distinction between the individual who works under the control of and as part of the business of another and the individual who goes it alone and sets up on 'his own account' bearing responsibility for the success or failure of the enterprise². A person who is in business on their own account is likely to be self-employed.

An individual with an established business of their own, who takes on work of a kind normally undertaken in the course of that business (eg an accountant taking on PAYE compliance work), is more likely to be regarded (in cases of doubt) as self-employed than as employed, whereas the contrary is true if the individual has no such business, ie no business premises, no staff, no business name or notepaper, no other clients and no financial