Employed or self-employed?

Special rules

Some rules do not follow the normal principles in determining employment status for tax and NICs.

Special rules may apply to certain jobs or positions. For instance, if

  • your work is arranged through an agency, or
  • you are a company director, the secretary of a club or the holder of any other office you will normally have to pay tax and NICs as if you are an employee.

Some special rules apply to NICs but not tax. These may affect you if you

  • are an office cleaner
  • are a minister of religion
  • are an examiner, moderator or invigilator of an examining board
  • are a school teacher, lecturer or instructor
  • are an entertainer
  • work for someone in your family.

Ask at your local HMRC Enquiry Centre for advice.

For more information, see leaflet CA26 ‘National Insurance contributions for examiners, moderators and invigilators, lecturers, teachers and instructors’.

Some special rules apply to tax but not NICs. These may affect you if you are

  • a deep sea diver
  • a non-permanent, casual or freelance worker in a specified grade in the Film or Television Industry.

For enquiries about status in the Film Industry contact

North-East Metropolitan Area
Film Industry Unit
Tyne Bridge Tower

Tel: 0191 490 3662

For enquiries about status in the TV Broadcasting Industry contact

Manchester Chapel Wharf Area
TV Industry Unit
4th Floor, Trinity Bridge House
2 Dearmans Place
M3 5BS
Tel: 0161 261 3255

Services through an intermediary

If you use an intermediary (for example, a limited company or a partnership) to provide your services, you will need to know about the tax and NICs rules that may apply in those circumstances.

This business advice article is subject to © Crown Copyright
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