E4.229 Status of occupations established by case law or practice—overview
The following articles concern particular occupations which are treated as either employment or self-employment in accordance with case law or established HMRC practice. For details of occupations whose status is established by statute, rather than HMRC practice, see ·¡4.227–E4.227±á. For HMRC guidance including an A–Z of occupations, see HMRC's Employment Status Manual (at ESM4000 onwards).
Historical 'Minister's decisions' and 'National Insurance Commissioner' decisions
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