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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