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Am I employed, self-employed or both?

Updated on 6 April 2023

Migrants

Whether you are employed or self-employed depends on the facts. It is important for you to understand whether you are an employee or self-employed. If a business offers you work and does not operate Pay As You Earn (PAYE) because it decides that you are self-employed, but HMRC later disagree with this, then typically HMRC should chase the business first. But they could come after you too, if they think that you colluded with the business in the failure to operate PAYE.

Illustration of the words self and employed

Am I an employee?

To find information to help you decide whether you are an employee, including a list of factors that indicate employment, look at Am I employed, self-employed, both or neither? in the self-employment section.

Am I self-employed?

To find information to help you decide whether or not you are self-employed, including a list of factors that point towards self-employment, look at Am I employed, self-employed, both or neither? in the self-employment section.

What if some factors point to employment and some to self-employment?

It is important to note that no single factor is decisive. It is possible that some factors will point to employment and others will point to being self-employed. In this instance, the overall position must be considered.

For more information, look at Am I employed, self-employed, both or neither? in the self-employment section.

Can I be employed and self-employed at the same time?

Yes, it is possible to be both employed and self-employed at the same time if you have two different jobs. For example, if you work for yourself as a hairdresser during the day (for this work you might be self-employed) but in the evening you work as a receptionist in a hotel (for this work you would usually be employed).

Tax guides

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

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