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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Guide to determining status: control over when the work is done - examples

Example 1

Worker A is engaged as a computer programmer for a bank. His contracts requires him to attend the office for 37 hours per week. Those hours have to be worked between 8am and 6pm, Monday to Friday. There is one tea break in the morning of 30 minutes and one in the afternoon, both of 30 minutes, and lunch breaks last no more than one hour. If Worker A wants to leave the office he has to obtain permission from his manager and leave requests must be made 2 weeks in advance of holidays being taken. This extensive control over when the work will be carried out is a pointer towards employment.

Example 2

Worker B contracts to provide an article for a magazine. One of the conditions is that the article will be completed and submitted to the magazine by 31 October. Apart from this condition, Worker B is free to work on this article as she sees fit. This lack of control over when the work will be carried out is a pointer towards self- employment.

Example 3

Worker C is engaged as a kitchen fitter, installing kitchens into private homes. The householders buy kitchen units and appliances from retailers who then arrange installation. Worker C has a contract with one retailer for installing kitchens that stipulates the work can only be carried out between 8am and 6pm Monday to Friday, unless agreed with the retailer. Although there is limited control over when Worker C can carry out the work, within this broad framework she is free to work as she pleases. On its own, this tells us little about whether Worker C is employed or self- employed and you would need to consider other factors before being able to make a judgement about status.