Employment status - employed or self-employed

The law says that it is not possible to choose whether an arrangement is employment or self-employment.  The law says that it is the nature of the arrangement between the worker and the employer which determines whether the work is being done on an employed or self-employed basis.

It is important to use the correct employment status as this can have tax and legal implications.

The rules are the same whether the client pays the personal assistant privately or uses direct payments provided by the council.

For further information on how to determine employment use the links below:

Is your PA employed or self-employed | Low Incomes Tax Reform Group

Taking on a new employee | Low Incomes Tax Reform Group (litrg.org.uk)

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