'SUPERVISION, DIRECTION OR CONTROL' FOR AGENCY WORKERS

摘要

HMRC has published guidance on 'supervision, direction or control', which is relevant in deciding whether workers who are provided through agencies are employed or self-employed. This replaces sections ESM2034 to ESM2069 of the employment status manual. In particular, the guidance covers HMRC's interpretation of 'supervision, direction or control' in relation to the legislation on travel expenses of agency workers effective 6 April 2016.