The government has been looking at the best way to address the issue of what they believe is â€˜false self-employment' in the construction industry. They have concluded, for income tax and national insurance purposes, that they will introduce legislation which deems workers within the construction industry to be in receipt of employment income unless one of three simple, clear and easy to apply criteria is met. These criteria take the form of three questions which ask whether the worker provides:
The worker will have to satisfy at least one of these criteria to be regarded as self-employed.
The government are consulting on this issue at the moment and we will keep you informed of developments.
Internet links: Consultation on construction self employment tests Treasury statement