Keith Gordon casts a critical eye over HMRC’s latest consultation document relating to the status of workers in the construction industry.
Under new HMRC proposals, self-employed workers will be classed as employees for tax and national insurance purposes, unless can they can demonstrate that at least one statutory ‘badge’ of employment is met. The current proposals do not extend to all workers, merely those in the construction industry – although one wonders whether there are plans to extend them to other types of worker in due course.
The proposed statutory tests are:
- The worker provides plant and machinery for the purposes of the task being carried out, excluding such tools that it is normal for a person in the industry to provide f...