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Fact Sheet CIS349 Are workers employed or self-employed? - advice for contractors

Publication Year

2006

Document Status

Withdrawn

Abstract

Considers arrangements which indicate whether a worker is employed or self-employed for purposes of completing monthly returns. Includes answers to frequently-asked questions about employment status.

Document History

Accompanies the CIS340 booklet. Applies to the new Construction Industry Scheme commencing 6th April 2007 - to be used from that date.

Publisher Information

HM Revenue and Customs

HM Revenue & Customs was formed in 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. They are responsible for the collection and administration of taxes.

100 Parliament Street
London
HMRC
UK

Website: https://www.gov.uk/government/organisations/hm-revenue-customs
Tel: 0844 453 0158