Stealing it from here and Dave Chaplin here but I want to make things 100% clear in a new thread
This is from HMRC's internal manual and directly contridicts what HMRC have been saying in public (until you remove the word automatic from that statement)
ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK
And it means that if you were outside and are going inside HMRC will have to look at your situation and decide what to do and that will be to ask you for a large cheque.
This is from HMRC's internal manual and directly contridicts what HMRC have been saying in public (until you remove the word automatic from that statement)
Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years. The law and practice relating to NICs and tax is different, so you will need to consider each separately.
And it means that if you were outside and are going inside HMRC will have to look at your situation and decide what to do and that will be to ask you for a large cheque.
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