Carousel_Arrow Chat icon_cookie IHT_trust_wills IR35 Combined Shape 2 Group 10 Login Mobile Menu Share Share Email SubMenuMobile Group 9 VAT View_Gallery View_List capital_allow Triangle 2 Copy Close construction cyberpro employment_tax_shares emplyer_solutions entrepreneurs_corps fee_protect Group 7 grant_fund Group i_Clock i_Consult i_Done i_Eligibility_Tick i_Enter i_Filter i_HMRC i_Negative i_Play i_Plus i_Reset i_Support_Legal i_Support_TaxDesk i_Support_VAT i_Tick noun_marketing_1872083 noun_online_2126759 i_download i_meet Group Copy 24 Group 18 noun_electrical_1240755 copy noun_Technology_2125422 noun_Science_2031115 i_tick_bullet_block international_tax patent_box private_client property_sdlt r_and_d reliefs_incentives Search specialist_tax status tax_indemnity valuation YouTube
Markel Tax

22 Nov 2017

Autumn Budget 2017: Consultation on employment status

Following the publication of the Taylor Report on modern working practices, the government is to consult on the options for reform of employment status and the gig economy. The intention is to make the employment status tests for both employment rights and tax, clearer. Currently there is no statutory definition of self-employment although there is a raft of established case law. This covers both tax and employment law and there are subtle differences between the two areas.

No date has yet been announced for the start of the consultation process and the consultation terms have not been defined. It seems likely that there will be some consideration given to introducing a statutory test. Whether that test and the associated definitions will be derived from existing case law or whether the government will seek to take a new stance, remains to be seen.

The consultation and its findings will impact on self-employed individuals and their engagers. It will be of particular importance to those sectors of the economy which have traditionally relied on a self-employed workforce. It will also impact the gig economy and those employment businesses that currently use self-employed individuals.

Tagged Employer solutions
Next article in series

22 Nov 2017

Autumn Budget 2017: Master trust tax registration