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Teacher - Employed or Self-Employed

Teacher - Employed or Self-Employed

Hi all

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



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By pedant
30th Dec 2012 21:35
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01st Jan 2013 19:20

Employed vs. Contractor

Need a few more details on what he does, how and who for.


Eamon Mc Nicholas
Tax Barrister

[The above comment is not to be taken nor used as specific advice] 


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02nd Jan 2013 12:16

cur vexatum

emcnicholas wrote:

[The above comment is not to be taken nor used as specific advice] 

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07th Jan 2013 12:27

I can advise on this (having written a whole book on the subject) but would need much more detail.  The fact that he does private tuition suggests that he might be in business on his own account, in which case he can - and because of this he should be registered as self employed in any event.  The question then arises as to whether to include the charity teaching should be included in that.  I would suggest that it should unless the charity take it upon themselves to deduct PAYE, otherwise he could be in trouble.

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