Fact Sheet CIS349 Are workers employed or self-employed? - advice for contractors
Publication Year
2006
Document Status
Withdrawn
Abstract
Considers arrangements which indicate whether a worker is employed or self-employed for purposes of completing monthly returns. Includes answers to frequently-asked questions about employment status.
Document History
Accompanies the CIS340 booklet. Applies to the new Construction Industry Scheme commencing 6th April 2007 - to be used from that date.
Publisher Information
HM Revenue and Customs
HM Revenue & Customs was formed in 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. They are responsible for the collection and administration of taxes.
100 Parliament Street
London
HMRC
UK
Website: https://www.gov.uk/government/organisations/hm-revenue-customs
Tel: 0844 453 0158
