New CIS: Verification is not an employment status check

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The ICAEW Tax Faculty reported last month that some clients may be misunderstanding the verification status of subcontractors who were on HMRCs confirmed list (CIS333) at March 2007.

Just because your name is on the list does not guarantee self-employed status, even though it may mean that a subcontractor can be paid gross. Those on HMRCs list require no further verification for the current or two years subsequent to date of verification or last payment under the new scheme rules.

Deciding a subcontractors employment status remains the responsibility of the engager, and if he determines that an individual should be an employee, PAYE and NI should then be applied.

Determining an individuals employment status remains one of the more challenging aspects of tax for businesses. Lecturer Brian Ogil...

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