Checklist For Businesses Exploring Chair or Space Rental
It remains impossible to provide a clear set of defining criteria against which an individual’s status can be definitively determined. This checklist contains factors that may indicate if an individual is an employee or self-employed. Tribunals, HMRC and the courts will look at all aspects of the relationships and no single test will be conclusive in all cases. To stay within the law, you must be able to show that your chair/space/room renters are operating in business on their own account.