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Even if none of the statements in the previous list applies, your worker is still
likely to be self-employed if most of the following apply to them:
• They use their own money to buy business assets, pay for running costs
and so on

• They are responsible for putting right any unsatisfactory work, at their own
expense and in their own time
• They provide significant tools and equipment that are fundamental for

their work.

What help is available with tax status?

HMRC can help you determine the tax employment status of
your personal assistant or your personal assistants if you have
more than one (although each PA’s status will need to be
considered separately).

They offer an online tool called ‘check employment status for
tax’ which you can use to help you. It will ask you a set of
questions about your situation and at the end it will give you
an indication of your personal assistant’s status for tax.

You can find the tool on the GOV.UK website here:

www.gov.uk/guidance/check-employment-status-for-tax

Important note

You may be able to rely on the ‘check employment status for tax’ tool answer
as evidence of your personal assistant’s status for tax and National Insurance
contributions providing you answered the questions accurately based on the
terms and conditions under which the person provides their services to you
and the tool has been completed by you or your authorised representative.

You should print or save a copy of the final screen giving the decision, which also
shows the answers you gave. Then, if there are any questions from HMRC at a later
date you can show these as evidence that you ran a tax employment status check.

You can also contact the HMRC customer service team to request a written
opinion on your situation. Their contact details are on the GOV.UK website:

www.gov.uk/government/organisations/hm-revenue-customs/contact/status-
customer-service-team

page 15 Taking on a personal assistant – a basic guide • Status of your personal assistant