HMRC have made available on their website
an employment status indicator (ESI) tool which
allows contractors to check HMRC’s interpretation
of the employment status of potential workers.
The tool is aimed at those contractors within
the Construction Industry Scheme (CIS) and
is being made available in advance of the start
to the new scheme, which has been pushed back
to 6 April 2007.
WARNING!
Those of you who decide to use the
tool should do so with extreme care as
it asks a series of leading questions which
are used to form the basis for a conclusion
of employed, self employed or unsure. Where
the tool is unable to come up with a conclusion
then it suggests you refer the particular
circumstances to an HMRC Status Inspector
which could have all sorts of unexpected
consequences, including a visit from
HMRC. HMRC warn that the tool cannot be used
to produce a binding ruling as to the
status of a particular individual.
Internet link:
HMRC
status tool
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