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 items of equipment or specialist tools you need to do your work, such as a pick-up truck, or scaffolding.

None of these tests are conclusive.

Where can you 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 section called 'Employment Status' 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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