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Withdrawn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.
