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HMRC internal manual

Employment Status Manual

Guide to employment status: engagement of the worker

It is necessary to establish the original terms and conditions under which

  • the job was offered, and under which
  • the worker was taken on by the engager, for example, whether the worker was engaged to perform duties which are an essential and possibly continuous part of the business.The information could be useful in challenging the engager where

  • the worker needed to be trained to do the job
  • the terms and conditions of the job originally offered have changed.