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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Particular occupations: agricultural workers - contract milkers

Where the milker takes full responsibility for the care, breeding, and milking of the herd and engages and meets the expense of other workers to help with the fulfilment of his or her obligations, the milker is likely to be self-employed.

However, unless the contractual relationship clearly points to self-employment as above, follow the normal advice in ESM0500 onwards.