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Construction workers

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
Author: Cathy Corns


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