Published: 4 November 2020
HMRC have updated:
Guide to determining status: fact-finding/evidence gathering – ESM0558
Although this is mainly a format update, it is worth noting the contents of the guidance. This page is designed by HMRC to help an HMRC status inspector establish the facts at an interview. HMRC warn the status Inspector that they should not be issued to an engager, worker or adviser as a questionnaire to be completed. The guidance is not an exhaustive list of issues to be considered because not all the issues will apply in every case.
The facts should normally be obtained from both the person providing the work (referred to below as the ‘engager’) and the worker. HMRC counsels not to ask the engager or worker questions about each other that they cannot be expected to know.
The guidance is split into the following categories:
- Engagers
- Nature of the job
- Workers
Within the categories HMRC poses various questions that the status inspector might ask at interview.
https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0558