Does this equate to employment or a trade? | AccountingWEB

Does this equate to employment or a trade?

A potential client has just approached me and thinking about the circumstances I fear that they could be in some difficulty.

To summarise the situation. Up until Nov 2011 they were working for an agency providing basic healthcare services to a Husband and Wife. From Dec 2011 the couple paid my client directly for the same services. She attends to their needs throughout the day twice at mealtimes and once at bedtime. She does not live in, driving a short 3 mile journey to their home. She buys her own cleaning materials and cloths. Minimal expenditure. They are her only clients.

My query is then does this constitute a trade or is she not "employed" by the Husband and Wife?

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The important question

The Innkeeper |

Does the agency know this?

TomMcClelland |
TomMcClelland's picture


chrisdxuk |

Good point on substitution....

frustratedwithhmrc |
frustratedwithhmrc's picture