The following factors indicate that an individual may either be employed or self-employed. However, it should be noted that HM Revenue & Customs, the courts and tribunals will look at all aspects of the arrangement and no one test will be conclusive in determining employment status.
Factors indicating employment:
The Company has a duty to provide the individual with regular work
The individual is obliged to make himself available to do the work
The individual is obliged to provide his own work and skill
The individual may either have no power or only a very limited or occasional power of delegation (for example, where the individual is unavailable)