Chapter ESM11040

Published date07 March 2016
Record NumberESM11040
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Where a worker performs work themselves, this is called personal service. A requirement to provide personal service is an essential feature of an employment relationship. See ESM0530 and ESM0531 for further guidance.

If a worker sends someone else to do the work for them this is called substitution. If a worker has a right to send a substitute this suggests that they are not an employee.

If the client pays the...

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