Page 55 - P6 Slide Taxation - Lecture Day 7 - Various Topics

Independent contractors

A person will be deemed not to carry on a trade

independently (and therefore he could perhaps be an

employee – see the ‘employee test’ in the diagram

below) if l

• the services are required to be performed mainly at

the premises of the person by whom payment is made

or the person to whom the services are rendered, and l

• the person rendering the services is subject to the

control or supervision of any other person as to the

manner in which his duties are performed or as to his

hours of work (first proviso to par (ii) of the definition

of ‘remuneration’).

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