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IN A NUTSHELL: Owner-driver or employee?
Page 37
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Employers are responsible for deducting tax and national insurance contributions from their staff unless individuals can prove they are selfemployed. Companies need to get this right or they could be fined for not deducting tax at source HM Revenue and Customs says that if workers answer 'yes to the following questions they are probably self-employed:
'Can you hire someone to do the work for you?
• Do you risk your own money?
• Do you provide the main items of equipment you need to do the job?
• Do you agree to do the job for a fixed price, regardless of how long it will take?
• Can you decide what work to do, how and when to do the work and where to provide the services?
• Do you regularly work for a number of different people?
• Do you have to correct unsatisfactory work In your own time and at your own expense? Further information is provided in leaf let 1f=156: A Guide to Employment Status for Tax and National insurance Contributions; see www. inlandrevenue.gov.uk/manuais/ esmmanual
If you are still in doubt contact your local tax office and ask the local status officer for an opinion. If you are unhappy about a decision you can appeal to the Department of Constitutional Affairs.
Employment status affects a worker's employment rights and benefit status; advice on employment rights is available from the Department of Trade and Industry at vvvvw.dti. gov.uk or phone 020 7215 5000, For advice on benefits contact the Department of Work and Pensions at www.dwp.gov.uk or phone 020 7712 2171.