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HMRC internal manual

Employment Status Manual

Particular occupations: teachers, lecturers and tutors - general

In determining whether a particular lecturing or teaching engagement amounts to employment or self-employment, it is necessary to consider all the terms, conditions, and facts surrounding that engagement (see ESM0500 onwards). The following paragraphs refer to lecturing engagements but similar considerations will apply to teaching engagements.

It is important in all cases to consider any written contract or letters of appointment/acceptance in establishing the terms and conditions that apply for a particular engagement.

Prior to 6 April 2012, there were special regulations governing the status of teachers/lecturers for NICs purposes (see ESM4503 below).