The employment status of an individual is important for determining their treatment, both for taxation purposes, and in respect of any applicable rights under UK employment law.
Broadly speaking, an individual will fall into one of three categories;
The question of whether an individual works under a contract of service (and is therefore an employee or worker) will involve consideration of both the facts and the law.
Status is complicated, with wide-ranging tax consequences. Contact The Guild to discuss your specific needs with our experts.