The government has been looking at the
best way to address the issue of what they
believe is ‘false self-employment’ in the
construction industry. They have
concluded, for income tax and national
insurance purposes, that they will
introduce legislation which deems workers
within the construction industry to be in
receipt of employment income unless one of
three simple, clear and easy to apply
criteria is met. These criteria take the
form of three questions which ask whether
the worker provides:
- their own equipment (other than
customary to the trade)
- their own materials
- additional workers to complete the
job.
The worker will have to satisfy at
least one of these criteria to be regarded
as self-employed.
The government are consulting on this
issue at the moment and we will keep you
informed of developments.
Internet links:
Consultation on construction self
employment tests
Treasury statement |
