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HMRC issue guidance on employment status

07 March 2017

  • For more information:
  • Partner
  • T: 0141 221 8012

HMRC issue guidance on employment status and on working through an intermediary (IR35).

Given the current suite of cases dealing with employment status, for employment law purposes, it is perhaps opportune that HMRC has issued guidance for individuals to determine whether they, or workers on a specific engagement, should be employed or self-employed for tax purposes. This Guidance can be used for current or future engagements in both private and public sectors. See:

At the same time HMRC has issued guidance on working through an intermediary, the so called IR35 approach. This guidance looks at the tests for IR35 applying and how the Revenue will deal with these cases. See

These sources provide excellent guidance from the Revenue’s perspective on what can be extremely complicated issues.

David Hoey

Contact: David Hoey Partner T. 0141 221 8012


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