The following articles concern the self-employed or employed status of particular occupations which are determined by statute. For details of other occupations whose status is established by HMRC practice see (E4.229鈥揈4.242. HMRC guidance also includes an A鈥揨 of occupations, see HMRC's Employment Status Manual (at ESM4000 onwards).
The Treasury (with the concurrence of the Secretary of State for Work and Pensions) is empowered to make NIC regulations placing any person in the category of employed earner or self-employed earner,
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