HMRC Manual on outside to inside HMRC Manual on outside to inside
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  1. #1

    Nervous Newbie


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    Default HMRC Manual on outside to inside

    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.

  2. #2

    Contractor Among Contractors


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    Yes people have seen it. No its not the latest manual. No it does not apply to Ltd Company Contractors.

    It covers self-employed people only. It got posted here first around a week ago. And then roughly once per day.

    Move along, nothing to see here.

  3. #3

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    Already done.

    Self-employed.

    But little doubt that HMRC won't apply it to Ltd Co contractors.

    Search for other threads already discussing it here.

    Goodbye.

  4. #4

    Should post faster


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    self employed != ltd company contractors

  5. #5

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    Quote Originally Posted by BritishLad88 View Post
    self employed != ltd company contractors
    Depends on the context.....
    An IR35 trial will consider if you are self-employed genuinely or not.

    You are right when it comes to declaring yourself to HMRC as self-employed, but the reality is more nuanced.
    See You Next Tuesday

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