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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: status: establishing the employer’s/contractor’s behaviour

Where an employer accepts that employment is appropriate, or a status dispute is resolved in favour of employment, you must

  • question the employer to fully establish the employer’s reason for treating the worker as self-employed (COG905275).

Where you are satisfied that there is no real case for treating the workers as self-employed you should

  • form an opinion on the employer’s/contractor’s behaviour (COG915050), and
  • consider penalties in the normal manner.