HMRC has set up a specialist team to conduct employment status reviews. If someone's self-employment status is successfully challenged this can incur substantial costs for the engager.
It's important to make sure existing arrangements are robust, and that there's an effective policy to manage new engagements. Our specialist team has wide experience in this area.
Contractors who provide their services via a personal service company (PSC) or limited company should also be aware of their obligations. It can be expensive to rectify any mistakes later on.
Employment status is a complex and changeable area, and it is important to seek advice on an ongoing basis.