There is an HMRC Particular Occupation rule that says anyone lecturing core curriculum material should be considered an employee. A partnership or limited company would need to be tested using the ESS tool but we would not expect there to be subsitition and therefore 'subject to legislation' and paid through the IR35 payroll.
ESS/IR35 Flowchart: Teaching
There is an HMRC Particular Occupation rule that says anyone lecturing core curriculum material should be considered an employee. A partnership or limited company would need to be tested using the ESS tool but we would not expect there to be subsitition and therefore 'subject to legislation' and paid through the IR35 payroll.
Martyn Struebig
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