Hope you have had a good Xmas.
I have a situation where a teacher who teaches in a local charity has approached me for advise.
He teaches for the charity (and i believe he does a few private tuitions as well). He wants to know to if he can become registered self-employed and invoice the charity every week for "teaching services rendered" and then manage his own tax and NI affairs like a normal self-employed person would.
The question that i posed to him would be whether he would satisfy the HMRC's employment test in terms of being truly self employed or whether his situation would deem him to be employed by the charity. Obviously, if he is deemed to be 'employed' then the charrity will have to run PAYE; but can he sufficiently convince the HMRC that he is self-employed? What criteria would he need to satisfy in order to do that?
I look forward to your replies and help