HMRC issue guidance on whether a particular employment can be treated as self-employed or not but there are no absolute rules that can always be applied. It is not possible to list all the factors which may be relevant as for each engagement the whole picture needs to be looked at in the light of all the facts.
Letters issued to individuals by their own tax offices advising of a particular method of assessment applied are not binding on the School. Each engagement has to be viewed independently.
Headteachers should be aware that failure to correctly operate PAYE may result in the School having to bear the tax and national insurance costs and associated penalties.
These charges will be passed on to the Department concerned in accordance with Financial Regulation 19.9.