In general a person who has a business or engages in a series of
separate contracts, as in the case of a sub-contractor, is a
self-employed earner working under a contract for services.
Self-employment has the following features
1) the profit or loss of a self-employed person is not a
matter of concern to the customer
2) it is unusual for the customer to have a direct right of
control over
3) payment is likely to be for the job as a whole rather than on
an hourly or daily basis.
Note The absence of
1.,
2. or
3. does not mean that the person is not self-employed.
A woman arranges a gardener to clear her garden. The full extent of the work is not known and cannot be costed in advance. The woman agrees to pay the gardener a fixed daily rate of £50 until the job is completed. Although payment is on a daily basis, the gardener is self-employed.
