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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Particular occupations: lorry drivers - short-term engagements

Hauliers sometimes claim labour-only drivers are not employees because they are engaged on a job-by-job basis with no guarantee of future work. Even if they are engaged on a job-by-job basis, the contract for each engagement may well amount to a contract of employment (see ESM2070). In some cases, the regularity of work done may indicate that there is a continuous contract (see ESM2023 and ESM2024).