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When is an individual likely to be self-employed under UK law?

Sriyanka Nakarmi avatar
Written by Sriyanka Nakarmi
Updated over 2 weeks ago

You are likely to be self-employed if you meet the following tests:

  • You agree to do the work, but you can send someone else to do the job for you, for instance, a builder who can send another person with similar skills in their place.

  • You probably have several customers at the same time. You can do the work how, where and when you like, for example, a writer who agrees to write a book and can write whenever they want to, as long as they meet the deadline set by the contract.

  • You run a business and take responsibility for its success or failure, such as a joiner who has to redo unsatisfactory work, and cannot charge the customer for the time spent redoing the work.

  • You provide the main equipment or specialist tools you need to do your work, such as a pick-up truck or scaffolding.

None of these tests is conclusive.

Do you know where you can find more information?

For more information about who is an employee and who is self-employed for tax and NIC purposes:

  • Read the general guidance in the 'Employment Status' section on GOV.UK;

  • Read the more detailed and extensive material about employment status in HMRC's Employment Status Manual on GOV.UK.

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