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Contents

Official guidance
Employment Status Manual

ESM0500 · Guide to determining status - overview

  • ESM0501 · Guide to determining status: importance of fact finding
  • ESM0502 · Guide to determining status: fact finding techniques
  • ESM0503 · Guide to determining status: engager’s business
  • ESM0504 · Guide to employment status: nature of the job
  • ESM0505 · Guide to employment status: engagement of the worker
  • ESM0506 · Guide to employment status: contracts
  • ESM0507 · Guide to determining status: importance of a written contract
  • ESM0508 · Guide to determining status: oral contracts
  • ESM0509 · Guide to determining status: contracts - are the terms genuine?
  • ESM0510 · Guide to determining status: contracts - getting at the true terms
  • ESM0511 · Guide to determining status: Contracts - what are the differences?
  • ESM0512 · Guide to determining status: Contracts - establishing the reasons for differences
  • ESM0513 · Guide to determining status: how do you know if there is a contract of service?
  • ESM0514 · Guide to determining status: ’in business on own account test’
  • ESM0515 · Guide to determining status: relevant factors
  • ESM0516 · Guide to determining status: control - overview
  • ESM0517 · Guide to determining status: relative importance of control
  • ESM0518 · Guide to determining status: right of control
  • ESM0519 · Guide to determining status: control - what, where, when and how
  • ESM0520 · Guide to determining status: control over what the worker does
  • ESM0521 · Guide to determining status: control over what is done - examples
  • ESM0522 · Guide to determining status: control over where work is done
  • ESM0523 · Guide to determining status: control over where work is done - examples
  • ESM0524 · Guide to determining status: control over when the work is done
  • ESM0525 · Guide to determining status: control over when the work is done - examples
  • ESM0526 · Guide to determining status: control over how the work is done
  • ESM0527 · Guide to determining status: control over how work is done - examples
  • ESM0528 · Guide to determining status: control over experts
  • ESM0529 · Guide to determining status: control exercisable by various means
  • ESM0530 · Guide to determining status: Personal Service
  • ESM0531 · Guide to determining status: the requirement for personal service
  • ESM0532 · Guide to determining status: an obligation to provide a substitute
  • ESM0533 · Guide to determining status: right of substitution
  • ESM0534 · Guide to determining status: the obligation/right to send a substitute must be genuine
  • ESM0535 · Guide to determining status: is the right of substitution genuine
  • ESM0536 · Guide to determining status: the weight to be given to a genuine right of substitution
  • ESM0537 · Guide to determining status: disproving a right of substitution
  • ESM0538 · Guide to determining status: ignoring a claimed right to substitution
  • ESM0539 · Guide to determining status: engaging helpers
  • ESM0540 · Guide to determining status: provision of equipment
  • ESM0541 · Guide to determining status: financial risk
  • ESM0542 · Guide to determining status: basis of payment
  • ESM0543 · Guide to determining status: mutuality of obligation
  • ESM0544 · Guide to determining status: holiday pay, maternity pay, sick pay and pension rights
  • ESM0545 · Guide to determining status: part and parcel of the organisation
  • ESM0546 · Guide to determining status: right to terminate a contract
  • ESM0547 · Guide to determining status: opportunity to profit from sound management
  • ESM0548 · Guide to determining status: length of engagement
  • ESM0549 · Guide to determining status: personal factors (general)
  • ESM0550 · Guide to determining status: personal factors (Lorimer case)
  • ESM0551 · Guide to determining status: personal factors (effect of Lorimer on short term engagements)
  • ESM0552 · Guide to determining status: personal factors (effect of Lorimer on relatively long-term part-time engagements)
  • ESM0553 · Guide to determining status: regularly working for one engager
  • ESM0554 · Guide to determining status: intention of parties
  • ESM0555 · Guide to determining status: exclusive services
  • ESM0556 · Guide to determining status: picture painting
  • ESM0557 · Guide to determining status: what to do in disputed cases
  • ESM0558 · Guide to determining status: fact finding/evidence gathering
  • ESM0560 · Evaluative Exercise required at the third stage of Ready Mixed Concrete
  1. Guide to determining status - overview: contents
  2. Guide to determining status: control over what is done - examples

ESM0521 | Guide to determining status: control over what is done - examples

From HM Revenue & Customs · Employment Status Manual

Example 1

Painter A is taken on by a company which has a contract to decorate the interior of an office block which is undergoing an extensive programme of refurbishment. The worker has been taken on as a painter and his contract with the company is to provide painting services as directed. During the first week the worker paints rooms on the ground floor of the building. The company switches Painter A to another site during the second week where it has another contract. In the third week Painter A is told to return to the original office building where decorating work can now start on the second floor. In this case the engager has control over what the worker does at any particular time. This is a pointer towards employment.

Example 2

Painter B is taken on by the same company with the contract to decorate the office block. He contracts with the company to paint all of the offices on the third floor. The work is to be completed within 3 weeks. It is up to Painter B to decide what work he is going to do in order to fulfil this contract and the company cannot tell him to stop and paint another part of the building instead. In this case there is no control over what is to be done which points to self-employment.

Example 3

Painter C is the third worker to be taken on to paint the office block. He contracts with the company to paint all of the offices on the fourth floor. The work is to be completed within 3 weeks. 2 weeks into the job the company asks him to paint part of the fifth floor, which Painter C agrees to do but for extra money.

Because the original contract was specifically to paint the fourth floor, the company did not have the right to instruct Painter C to carry out this additional work. Instead, Painter C has voluntarily agreed to undertake the additional work for an additional fee under a new and separate contract. The original contract to paint the fourth floor is still effective and he must complete that work within the agreed time scale. Again, the company has no control over what is to be done and the contractual arrangements point towards self-employment.

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