ESM11080 | Check Employment Status For Tax: Control - Where the worker carries out the work

CEST asks: ‘Does your organisation have the right to decide where the worker does the work?’ or ‘Does your client have the right to decide where you do the work?’

ESM0522 gives detail about how control over where the work is done affects status. Examples can be found at ESM0523 to show HMRC’s view on who has the right to control ‘where’ a task is carried out.

If the hirer can set the location where work must be completed as their priorities dictate, this would fall within the ‘Yes’ category for CEST.

If a worker can complete the work at any location of their choice, this would fall within the ‘No, the worker decides’ category for CEST.

Where the location is dictated by what task must be done, this would fall within the ‘No, the task sets the location’ category for CEST.

Where a worker can generally do some of the work at any location but will be expected to be in set locations at set times, this would fall within the ‘No, some work has to be done in an agreed locations and some can be the worker’s choice’ category for CEST.

An occasional ability to work from home would not fall within this category if the hirer could stop that request if it chose; e.g. flexible working arrangements. That would still fall within the ‘Yes’ category.

EXAMPLES

• David is an administrative clerk for a large business. David must work at the business premises apart from occasionally doing some of his tasks at home. The hirer could stop home working if they chose to. Here the hirer controls ‘where’ the work is done.

• Susan is a web designer commissioned to design a web site for a large business. Susan can do this work from anywhere she wishes and just sends updates online to the large business. The large business cannot ask Susan to do the work from a location of their choice. Here the worker chooses where the work is done.

• Ahmed is a sports pundit commentating on live football matches. Neither Ahmed nor the hirer can choose where the match is played. Here the task sets the location for the work.

• Candice is a content designer for a children’s programme. She can do some work where she chooses but must attend team meetings and has frequent mandatory progress meetings at the hirer’s offices. Some work must be done in an agreed location and some can be done at the worker’s location of choice.