Is the solution suitable for all workers providing personal services?
No, it is not suitable for workers who are genuinely self employed providing services to a range of clients such as our example of Joe. Nor is it suitable where services are provided exclusively from the worker’s home (or other premises under his control) such as the second contract in our example of Ben. Finally, our solution is not suitable if your client had no right to exercise control over the manner in which you provided your services. An example of this can be found in HMRC’s employment status manual where a head chef provided on a temporary basis was held not to be under the control of a restaurant. In that case, the tribunal expressed the opinion that an under chef would be under control. In reality, few large clients will wish to argue that they didn’t have a right to exercise control.
