Remote working

Employed or self employed what's right for you?

These Guidance Notes offer an outline of the relevant legal provisions, but they are not comprehensive and should not be relied on as authoritative. Specific advice should be obtained on any particular issues.

Over the last few years there has been a substantial increase in the number of people who are 'self-employed', and in the number of companies being used by individuals to provide services to clients, which has resulted (in the view of His Majesty’s Revenue and Customs [HMRC]) in incorrect deduction of Income Tax and avoidance of National Insurance Contributions.

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