Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Drivers' status

30 October 2000
Issue: 3781 / Categories:
My client runs a business of chauffeur driven car hire for special occasions and he has a fleet of about twelve cars available for this purpose. Most bookings are for evening or weekend events.
The drivers for the cars are selected from a list of individuals who are known to be willing to offer their services if available. However, there is no obligation on one side or the other to offer work or to accept it; in fact some of the drivers have full-time employments so that the times at which they can accept engagements are limited according to their office hours.
My client runs a business of chauffeur driven car hire for special occasions and he has a fleet of about twelve cars available for this purpose. Most bookings are for evening or weekend events.
The drivers for the cars are selected from a list of individuals who are known to be willing to offer their services if available. However, there is no obligation on one side or the other to offer work or to accept it; in fact some of the drivers have full-time employments so that the times at which they can accept engagements are limited according to their office hours.
The drivers receive a fixed rate of pay for each job and to date they have been treated as self-employed subcontractors.
Do readers consider that there is any doubt about the self-employed status of the drivers? Cases such as Hall v Lorimer [1994] STC 23 are encouraging but can be distinguished because here the drivers do not do similar work of this kind for any other person.
(Query T15,714) Steering Committee.

Issue: 3781 / Categories:
back to top icon