Self employed HMRC updated checker tool

SalonGeek

Help Support SalonGeek:

This site may earn a commission from merchant affiliate links, including eBay, Amazon, and others.

salonfrog

Accountant for salon owners
Joined
Jun 20, 2017
Messages
352
Reaction score
226
Location
www.salonfrog.com
If you are self employed or you are a salon owner who has self employed individuals:

HMRC has just enhanced its CEST tool and published new guidance notes intended to provide users with greater clarity on the factors used to decide if someone really is self employed or not for tax and NIC purposes.

It gives HMRC’s view of an individual’s employment status based on the information input into the tool. It can also be used to check if changes to the contractual or working arrangements alter the employment status.

Enhanced CEST includes more and better questions than the previous version, including on:
  • substitution: CEST uses a more sophisticated logic when asking questions on substitution;
  • business on own account: questions are asked about how rather than just whether the contractor interacts with customers of the client, whether the contract is part of a wider series of contracts with the same client and the extent to which the contractor provides services to other clients; and
  • provision of equipment: more detail is requested on the provision of equipment including specific questions on paying for materials, vehicles and other costs.
It also contains more links to HMRC guidance.

Definitely worth running it as HMRC say they will stand by the tool’s decision!

https://www.gov.uk/guidance/check-employment-status-for-tax
 

Latest posts

Back
Top