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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: disproving a right of substitution

ESM0537 | Guide to determining status: disproving a right of substitution

From HM Revenue & Customs · Employment Status Manual

Disproving a claimed right of substitution can be difficult. Unless there is reason to doubt a claimed right of substitution it may normally be accepted at face value. If the claim later turns out to be untrue we will normally be able to rectify the matter later. Enquiries are more likely to be appropriate where other alleged terms are found to be false or a claimed right of substitution does not seem to make sense in relation to the contract. For example, an engager is unlikely to want to accept a substitute

  • when engaging a person with specialist skills etc personal to them (for example, a well known actor, footballer, designer, etc)

  • where a high quality job is required and a particular individual is deliberately chosen because of his/her own abilities (for example, an ‘ace’ carpenter chosen to construct a particularly difficult film set)

  • where the work involves a complex task worked on a team basis and is likely to take some time to complete and where ongoing work relies on a knowledge of the whole system being worked on (for example, in some computer programming situations).

Also, if a worker is hourly paid, an engager may be slow to accept a substitute where a known, helpful and highly productive individual is engaged. For example, an engager hires a fit 22 year old man as a removal operative on a long term contract at a weekly wage, perhaps paying above the going rate for their particular experience, etc. Is it likely a substitute would be accepted who might be ‘suitable’ but perhaps not nearly as productive and useful as the originally contracted worker?

The above list is not exhaustive – and the examples are not set in stone. Each situation needs to be considered on its own merits.

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