Sub-contractors in the building industry often provide labour only skills, for example plumbers, bricklayers etc, with the main contractor providing all the materials for the job. Even so, the sub-contractor may incur some expenses allowable as deductions against gross receipts, for example replacement tools. In all practical aspects their work is like that of an employed earner and they have no business which could be said to be ongoing when they have no work. The decision maker should consider the self-employed person is in gainful employment if they are between contracts at the date of application (DMG31101).
