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Chapter DMBM523150

Document Cited in Related
Vincent
Published date29 April 2016
Record NumberDMBM523150
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

In making a decision to issue a direction in a status case you need to be sure that the employer took the following factors into consideration and there is some evidence.

  • Was the worker in business in their own right? Did the worker regularly perform work for other parties in a proper Self Employed capacity?
  • Did the worker use his own equipment, tools and materials or did he only provide his labour? Could the worker send a substitute to do the work?
  • Did the worker have any financial risk? Did he have to correct any mistakes at his own cost?
  • Did the worker have a business bank account? Were regular payments made by the employer into the account, or were payments made only on completion of a particular job or piece of work? Did the worker actually work on a price basis or was it really an hourly rate?
  • Is there evidence of a proper quote for the work performed? Can the employer provide evidence of bids or quotes from different parties before engaging workers?
  • Is there a written contract in existence (or was any other agreement made), and does the actual work done reflect what is written in the contract? Genuine documentary evidence provided by the employer...

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