Important to note…

HMRC will establish if you are really an employee or a director managing and controlling your own limited company.

HMRC do take each point in isolation nor use a scoring method for each point listed above but take a overall view taking all factors in consideration in an effort to establish if you are really an employee or a director managing and controlling your own limited company.

The length of your contract is not important here but the nature of your services and how you conduct them including the risks taken, right for substitution, control exercised, risk and reward structure, etc.

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Jassal & Company, 829 Stratford Road, Springfield, Birmingham B11 4DA

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