NIM-Appendix-3 - Appendix 3

Business in association – List of questions to help decide whether two or more employers are carrying on business with each other

 

1. Premises

2. Are these shared?
3. If so, to what extent?
4. How are the charges for fuel, rates, water, etc, discharged?
5. Does one company pay or do each share a proportion of the cost?
6. What is the proportion for each company?
7. How is this decided?

 

1. Staff

2. Do the companies have staff in common?
3. If so, whom?
4. If staff are shared, are they aware of this?
5. By which company are they engaged or does their contract of service relate to all the companies, as appropriate?
6. By which company are they paid?
7. Are staff costs apportioned? If so, how?
8. If a person engaged by one company undertakes work for another, is the latter charged for the services?

 

1. Equipment

2. Does each company have separate equipment?
3. Is any equipment shared?
4. Do any of the companies own vehicles?
5. If so, are these used solely by the company which owns them or do the other companies also make use of them?
6. How is fuel purchased and the vehicles maintained?

 

1. Accounts

2. Are separate accounts prepared?
3. Does invoicing take place between the companies?

 

1. Clients

2. Do the companies have clients in common?