HMRC have published an updated factsheet for employers regarding employment status

In conjunction with the start of the new tax year, HMRC have published an updated factsheet to assist employers in determining the employment status of their workers. The factsheet recommends the use of the ‘Check Employment Status for Tax’ (CEST) diagnostic tool on the HMRC website but that is not obligatory.

See: Employment status factsheet (ES/FS2) - GOV.UK (www.gov.uk)

There is also a factsheet aimed at workers: Employment status factsheet (ES/FS1) - GOV.UK (www.gov.uk)

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