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Where can I find more information?

As well as the ‘Tax status’ section of our website, there is a lot more information
on status on the government website:

www.gov.uk/employment-status

You can also access HMRC’s ‘Employment status manual’ at:

www.gov.uk/hmrc-internal-manuals/employment-status-manual

Keeping records

You should keep a record of any information or guidance you used, including
a note of any telephone calls with the customer service team to make your
decision about the tax employment status of your personal assistant(s). This will
be helpful if HMRC ask any questions at a later date.
You can find more hints and tips for dealing with HMRC at the end of this guide
– page 44.

Getting it wrong

If you do not deduct tax and NIC because you think your worker is self-employed
but HMRC later disagree with this because in reality they are an employee, you
could find that you have to pay over the unpaid tax and NIC to HMRC and also a
penalty. You can find more about this in the ‘Tax status’ section of our website:

www.disabilitytaxguide.org.uk

page 16 Taking on a personal assistant – a basic guide • Status of your personal assistant