| Commentary

165 The tax position

| Commentary

165 The tax position

For most employers, the main concern in relation to the status of any particular worker is going to be the likely attitude of HM Revenue and Customs. The worst case scenario for the employer is where it considers a particular worker as self-employed and therefore pays the worker gross without deducting income tax or primary national insurance contributions and does not pay any secondary national insurance contributions, only to find that HMRC allege that the worker is an employee and that those deductions and payments should have been made. In such a case, if HMRC are

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