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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Particular occupations: teachers, lecturers and tutors - full-time lecturers

A full-time lecturer is likely to be an employee - particularly where engaged by a university, college, school/local authority, etc. This follows from the terms and conditions of engagement which will usually include many of the following features - all of which point towards employment although none are likely to be decisive on their own:

  • payment of a salary
  • paid holidays and sick leave
  • availability of pension scheme membership
  • no financial risk for the lecturer
  • control (or right of control) over matters such as conduct and discipline, hours of attendance, where and when lectures are given and, possibly, detailed control over what is taught (for example, course to follow a set syllabus), etc.
  • the bulk of the equipment needed will be supplied by the engager.