CG24:24 Employment Tax Guide - Digital Download (PDF format)
Guidance note to help companies navigate the complexities of employment status and tax obligations — a critical area where mistakes can lead to significant HMRC liabilities and regulatory issues.
This guidance note is designed to help scaffolding and access companies understand and manage their employment tax responsibilities. It provides industry-specific guidance on determining worker status (employee, self-employed, or agency), explains the practical implications of PAYE, CIS, and IR35/off-payroll working rules, and highlights the risks of misclassification and non-compliance. The document is intended to support directors and managers in making informed, defensible decisions about how labour is engaged, paid, and taxed, helping firms reduce exposure to HMRC challenge while aligning contractual arrangements with current UK tax and employment law.
