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Posted Mon, 04 Nov 2024 15:20:39 GMT by Elsea Brown
As a sole trader, if a freelancer is doing occasional work under me, do they have to be registered as an employee?
Posted Wed, 06 Nov 2024 12:54:44 GMT by HMRC Admin 13 Response
Hi Elsea Brown
The hirer will be required to complete the CEST tool to determine whether the work carried out is deemed to be employment or self employment. 
If they are providing their services through their own LTD company then the same tool is used to determine whether IR35 rules apply. 
You can find the CEST tool at: 
Check employment status for tax
Thank you

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