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Government plans to tighten self-employment criteria - Expert Comment

Louise Elster
16th Dec 2013

Expert comments and advice on the news that government are to tighten self-employment criteria.

 

Employers should review their use of consultancy contracts in light of the planned new law, which is proposed to come into force in April 2014.

 

Please note that the new law will only directly change the test of employment status in respect of taxation.  It will not change the tests that employment tribunals apply in determining whether an individual has particular employment rights, although in a very marginal case the fact that a ‘consultant’ was subject to PAYE might tip the balance in favour of employment status.

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