One of the things which the Revenue focuses on in its guidance is the difference between a contract of service, which is employment, and a contract for services which they consider to be self-employment. One of the most important things to bear in mind about contracts is that they do not have to be written. They can be verbal or even just implied. Many employers think that they can give the people who work for them a contract which says that those people are responsible for their own tax as a self-employed person. These contracts are worthless.
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