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HMRC internal manual

Employment Status Manual

Particular occupations: subcontractors in the construction industry - status - general

Where a decision has to be made about an individual’s employment status for a particular engagement, the guidance at ESM0500 onwards should be followed.

Factsheet CIS349, which gives specific guidance on the status of construction workers, is available for issue to engagers/workers in the industry. Tax Bulletin number 28 issued in April 1997 included an article on the employment status of workers in the Construction Industry - with some examples. None of these, or what follows, is a substitute for the guidance at ESM0500 and onwards but they may prove helpful when considering the status of construction industry engagements.

As with all status work - and particularly in borderline situations - the full terms and conditions and facts surrounding any particular engagement need to be considered to enable an opinion to be given.