Independent contractors / suppliers

For certain one-off or short-term pieces of work, it may be appropriate to take on an independent contractor or supplier.

First assess the work with your People & OD Partner, to determine the appropriate employment status. The recruiting manager must complete the HMRC Employment Status Service tool.

HMRC has tightened its approach on hiring individuals as self-employed suppliers - in some circumstances we will be required to make PAYE deductions from their payment.

For full details please read the Determination of Employment Status Guidance for Managers.