E4.227A Office Cleaners' Employment Status

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Commentary

Personal and employment tax

All individuals employed as office cleaners or in any similar capacity (other than in a private dwelling house), or as cleaners of any telephone apparatus and associated fixtures (again, other than those situated in a private dwelling house), are treated as employees¹.

This applies whether the services are provided directly or through an agency. In practice,

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

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