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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: status: group of workers involved

Where the engager has a group of workers engaged under similar terms you should

  • follow the guidance at COG907540 
  • ask the engager to confirm that the working terms and conditions described for one (or more) of the group of workers are the same for others engaged, and so this can be taken as typical, or representative of the others
  • check that the facts are the same for earlier years or note any differences
  • point out that it is the actual terms and conditions of the engagement which govern status although factors personal to the worker may also have to be considered (see ESM0519)
  • suggest the engager identifies the workers to be interviewed, and
  • be prepared to offer alternatives if necessary.

Where the engager will not accept that any final decision applies to all workers, you should seek the advice of

  • Employment Status & Intermediaries (ES&I)
  • the Status Inspector (LBS).