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Self Employed

Decision

Making a decision

Where the decision is unclear, the individual must always be processed through the Payroll and the tax implications will be decided by HMRC.

Record keeping

If a decision is reached that the individual can be treated as self-employed then it is imperative that accurate records are kept by the Headteacher commissioning the work .

This must include the following:

  • Details of the individual's name , address , date of birth and NI Number.
  • The criteria applied in reaching the decision.
    Records of all payments made to the Individual.

These records should then be available in the relevant Department for inspection by the Authority's Auditors and HMRC Inspectors.

Further advice

Further advice can be obtained from HR Operations at the Civic Centre.