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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Notices of decision: Wording of employment status decisions: More than one worker involved

Apply the guidance in DANSP41000 to employment status irrespective of the number of workers involved.

When an enquiry is made about employment status it often involves numerous workers. For example, in the construction industry, you may examine the facts to determine the employment status of all the trade workers, for example, joiners, bricklayers, plasterers, plumbers, roofers, etc.. This could involve hundreds or even thousands of workers. In these circumstances, try to establish whether the terms and conditions under which the workers carry out work are the same. If they are, refer to DANSP41500 which tells you how to select a representative sample of workers. If you are unable to agree a representative sample of workers, see DANSP41200 for guidance on what to do.