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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Particular occupations: milk roundsmen - general

Many milk roundsmen are engaged on terms which clearly show that they are employees. They generally receive a weekly wage with paid holidays, and work under the control of the dairy. Alternatively, milk roundsmen may enter into franchise arrangements (see ESM4231) which make them self-employed. Where there is a dispute about status, agreements should be examined in accordance with ESM0500onwards.