Business tax – collection

Employed or self-employed

A collection of guidance on employment status for the purposes of tax and National Insurance contributions.

Contents

  1. Manual
  2. Tools
  3. IR35: working through an intermediary
  4. Status and employment agencies
  5. News

Use the Employment Status Manual and the Employment Status Indicator to help you check if your worker is employed or self-employed.

Manual

  1. Employment Status Manual

    • 10 July 2010
    • Guidance

Tools

  1. Employment Status Indicator

    • 26 November 2014
    • Detailed guide

IR35: working through an intermediary

  1. IR35: find out if it applies

    • 5 June 2014
    • Detailed guide

Status and employment agencies

  1. Employment intermediaries: reporting requirements

    • 5 March 2015
    • Guidance

News

  1. Employment status review

    • 3 March 2015
    • Research and analysis
Published:
26 November 2014
From:
HM Revenue & Customs