Draft guidance on application of employment status rules to workers using intermediaries

 

This document is a draft of the guidance which we have promised to produce on the application of the employment status rules to people in typical service company situations in the IT and engineering industry.

The document contains

  • an introduction to the draft guidance
  • a list of representative bodies to which it was sent
  • draft guidance on the distinction between 'employment' and 'self-employment' for tax/NICs purposes.

This document is available in both PDF and MS Word format.

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