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 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.