Employment status tests

The following Employment Tax guidance note Produced by Tolley and written by Anne Redston. Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary. provides comprehensive and up to date tax information covering:

  • Employment status tests
  • In business on your own account
  • Hiring staff
  • Personal service and substitution
  • Equipment
  • Financial risk and opportunity to profit
  • Control
  • Mutuality of obligation
  • Part and parcel
  • Lots of clients ― the Lorimer case
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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