Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Guide to determining status: control over where work is done - examples

Example 1 

Worker A enters into a contract to provide accountancy services to a company. The contract with the company specifies that the worker must work at the company’s offices. Worker A travels to the same office every day where she carries out her duties. This is a pointer towards employment.

Example 2

Worker B is also taken on to provide accountancy services to the same company. The contract specifies that the accountancy services may be carried out at the office, or worker’s home, or elsewhere - at the worker’s choice. Worker B has an office in her home. She has to cover the costs of that office herself. This is a pointer towards self-employment (if the engager had covered the cost of working from home this would be a pointer towards employment).

Example 3

Worker C is taken on as a cleaner. The contract requires Worker C to clean an office block 5 evenings each week. The nature of the work dictates where the work has to be carried out. Therefore this factor is not likely to have any significance in determining status in this case.