Establishing employment status

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:

  • Establishing employment status
  • The contract
  • Is the written contract decisive?
  • The position for most contracts
  • Contracts between engagers and individuals
  • What are the consequences of Uber and Autoclenz?
  • Check Employment Status for Tax (CEST)
  • Recategorisation by HMRC
  • HMRC determination
  • Challenging recategorisation
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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