Employment Checklist:
Ensure there’s a valid employment contract, a clear job description, and compliance with tax, pension, and employment rights. Verify PAYE registration, right to work, and proper classification of the role.
Self-employment Checklist:
Confirm the individual is genuinely self-employed with control over their work, financial risk, and ability to work for multiple clients. Keep records of contracts, invoices, and HMRC self-assessment registration.
IR35 Checklist:
Assess whether the working arrangement resembles employment or genuine self-employment using HMRC's CEST tool or legal criteria. Review factors like control, substitution rights, mutuality of obligation, and contract terms.
