When deciding on whether an individual is employed or self-employed the Courts look at several ’employment indicators’.
These are used to gain an indication of an individual’s employment status. They include the right to substitution, level of control, use of own equipment and several more.
In a recent tribunal case it was contested as to whether a Doctor was self-employed or employed when undertaking practice work. The tribunal found that applying these indicators proved to be inconclusive.
Both parties involved believed that the arrangement was one of self-employment and a contract was drawn up as such. The tribunal stated as the case was ‘borderline’ this should be taken into account. The taxpayers appeal was upheld and he was deemed to be self-employed.
An individuals employment status is a complex area. If you would like advice with regard to your employment status why not get in touch.