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Home / Simons-Taxes / Personal and employment tax / Part E4 Employment income / Division E4.2 Office or employment

Division E4.2 Office or employment

Personal and employment tax

Division E4.2 Office or employment

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E4.201 Does employment exist or is it self-employment鈥攐verview

E4.201A Office holders鈥攊ntroduction

E4.202 Historical background to defining an office and PAYE consequences

E4.203 Current PAYE tax and NIC position of office holders

E4.204 Creating an office for PAYE and NIC purposes

E4.205 Importance of employment status鈥攐verview

E4.205A Statutory definitions of 'employment'

E4.206 Consequences of employment or self-employment

E4.207 Distinction between a contract of service or contract for services for status purposes

E4.207A Differences of opinion with HMRC on employment status

E4.208 Control鈥攅mployment status effect

E4.209 Genuine right of substitution鈥攅mployment status effect

E4.210 Business integration鈥攅mployment status effect

E4.211 Business on own account鈥攅mployment status effect

E4.212 Provision of equipment鈥攅mployment status effect

E4.213 Mutuality of obligation鈥攅mployment status effect

E4.214 Investment, financial risk and opportunity to profit鈥攅mployment status effect

E4.215 Basis of payment鈥攅mployment status effect

E4.216 Employee benefits鈥攅mployment status relevance

E4.217 Right of dismissal鈥攅mployment status relevance

E4.218 Length of engagement and hours worked鈥攅mployment status relevance

E4.219 Personal factors鈥攅mployment status effect

E4.220 Intention of the parties as regards employment status

E4.221 An overall view on employment status

E4.222 Several separate contracts and engagements鈥攅mployment status effect

E4.224 National minimum wage and employment status relevance

E4.224A Destinations for rewritten material

E4.225 Employment status of workers supplied by agencies鈥攐verview

E4.226 Provision of services through an intermediary (IR35)鈥攅mployment status

E4.227 Statutory employment status or categorisation鈥攐verview

E4.227A Office cleaners' employment status

E4.227B Status if employment by spouse or civil partner

E4.227C Ministers of religion鈥攅mployment status

E4.227D Entertainers' and actors' employment status

E4.227E Partnerships and status of salaried partners

E4.227F Status of academic support staff鈥攅xaminers moderators and invigilators

E4.227G Status of serving members of HM Forces and Crown servants

E4.227H Status of volunteer development workers

E4.229 Status of occupations established by case law or practice鈥攐verview

E4.230 Status of professional office holders including solicitors and accountants

E4.231 Status of barristers and barristers' clerks

E4.232 Status of Stock Exchange personnel

E4.233 Status of doctors and dentists in the National Health Service

E4.234 Status of casual and freelance arrangements in the film, television and radio industries

E4.235 Status of stage management

E4.236 Status of parish council and community council clerks

E4.237 Status of agricultural workers

E4.238 Status of sub-postmasters

E4.239 Status of foster parents

E4.240 Status of justices' clerks

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