Collection

Employment status guidance for employed or self-employed

Find guidance to help decide the employment status of a worker, including employment intermediaries.

Published 26 November 2014

• From: HM Revenue & Customs

Guidance

Detailed guidance to help work out if someone is employed or self-employed. You can also read the guide to employment status or contact HMRC to help decide a person’s employment status.

1. Prepare for changes to the off-payroll working rules (IR35)
   • 15 April 2019
   • Guidance
2. Employment status: employment intermediaries
   • 6 April 2016
   • Guidance
3. Employment intermediaries reporting requirements
   • 26 July 2019
   • Guidance
4. Off-payroll working through an intermediary (IR35)
   • 20 September 2017
   • Guidance
5. Employment Status Manual
   • 10 July 2010
   • Guidance
6. Off-payroll working rules (IR35) for public authorities
   • 27 February 2019
   • Guidance

Tools

Use this service to work out if someone is employed or self-employed.

1. Check employment status for tax
   • 30 March 2017
   • Guidance

Published 26 November 2014