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HMRC takes the view that the considerations relevant in determining whether an individual is employed (set out in E4.205–E4.221) apply to casual, temporary, part-time or short-term workers as well as to full-time workers. HMRC states that a number of separate short engagements with different engagers could point to self-employment, but takes the view that the length of engagement alone is not sufficient to determine self-employment. It is necessary to consider the other factors, then paint the whole picture. The result could be employment, self-employment or a combination of both¹. HMRC takes the view, however, that it may be appropriate to consider some of these factors in a different light; for example, they consider that:

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   •ÌýÌýÌýÌý casual workers may be correctly described as casual employees irrespective of any stated intention by the engager that they should be regarded as self-employed where in reality they are constantly told what their duties are and how to perform them. However, the intention of the parties can be of fundamental importance in some cases