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HMRC’s fixation with non-payroll labour and false self-employment


  • There is no statutory definition of employment.
  • Certain industries have many self-employed workers.
  • Substantial liabilities arise if status is wrongly decided.
  • The MSC legislation can transfer liability to third parties.
  • A review of contracts and relationships is important.

In the virtual world the main question seems to be the nature of one’s “status”. With the government and HMRC embracing technology and online services perhaps this is part of the reason that they continue to focus on status and the idea that many people working in the UK are “falsely” self-employed.

They see this is as major area of non-compliance and have been taking a forensic interest in the part played by organisations that facilitate the engagement of people that are considered to fall into...

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