An Employment Appeals Tribunal (EAT) agrees that out of hours GP paid through her own company was a worker.
Professionals and consultants may at times provide their services through an intermediary, such as their own “personal services company”. Although such an arrangement might be labelled “self-employment” or a “contract for services”, it is possible that it will be found to be employment for tax purposes.
Tax rules covering such “off payroll” working, known as the IR35 rules, mean that individuals who would have been an employee for tax purposes if they were providing their services directly to the client, pay broadly the same tax and National Insurance contributions as employees. HMRC has created a useful online tool for checking employment status for tax.