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A Blunt Tool?

Jane Bailey an employed barrister in the tax litigation team at Reynolds Porter Chamberlain LLP considers HMRC's Employment Status Indicator in the light of recent employment law decisions
It is approximately 18 months since the introduction of HMRC's Employment Status Indicator the online interactive guidance tool designed to help determine whether someone is employed or self-employed. At its introduction the Paymaster General stated 'ESI users will be able to reach the right practical answer consistently and accurately without needing to understand how the rules work. It is designed to give an answer in all but the most complex cases. Such cases will require the intervention of one of HMRC's Status Inspectors.' This review of recent employment decisions considers whether the Employment Status Indicator is living up to expectations.

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