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MARTIN EDHOUSE looks at the new consultation document affecting the tax status of construction workers
KEY POINTS
- More legislation on the horizon for the construction industry.
- The narrow dividing line between employment and self-employment.
- Uncertainty is also a problem for contractors.
- The three reliable indicators of self-employment.
- The consequences of deemed status.
Even though it was promised in the Treasury’s 2009 Budget report (chapter 5 paragraph 114) the consultation document False self-employment in construction: taxation of workers issued jointly by the Treasury and HMRC on 20 July 2009 came as a shock to many.
The document makes it clear that the main decisions of principle have been settled: its consultative aspects seem to be limited to the details of how to implement the Government’s proposed solution to the problem that they have identified. As the introductory chapter of the document says:
‘The Government...
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