HMRC has issued a new consultation document 'False self-employment in the construction industry'.
The proposal is that all workers will be deemed to be employees unless they satisfy one of three tests, namely:
- provision of all plant and equipment required for the job on which they are engaged
- provision of all materials required
- provision (and payment) of other workers.
If this proposal is enacted it could lead to massive changes in the market and, not incidentally, increased costs.
Cathy Corns is a tax adviser and a partner at Mercer & Hole. The views given in this blog are personal to the author.
Date: 1st September, 2009
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