Not sure if people have already seen this latest published HMRC manual.
ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK
Quoting from Manual:-
Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years.
ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK
Quoting from Manual:-
Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years.
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