Trying to determine if a new worker is employed or self-employed is often a big problem. HMRC have issued a new fact sheet to replace the old IR56.

In the fact sheet, HMRC now indicate that their online "Employment Status Indicator (ESI)" does provide a definite view for employers and any result from the ESI will be binding on HMRC (providing the information supplied by the employer is correct in the first place).

The new HMRC fact sheet can be viewed here

The online HMRC Employment Status Indicator can be viewed here here