Audit to establish Self-Employed Status (Section 44)

  • This audit is designed to test your tax position you are earning income working via one or more ‘intermediaries’. An agency is an intermediary and where there is one or more intermediaries in a supply chain then it is; (whether there is) Supervision, Direction or Control by anyone in the manner that services are performed or such right exists that determines the tax position.

    Below is a brief questionnaire designed to determine the actual position on site. We are carrying out this audit in partnership with the Agency for whom you are carrying out the assignment.

    The questions below are part of a wider audit process. They are general questions and are not by any means the sole determinant of any supervision, direction or control. Each question is independent and there is no right or wrong answer. No one question and no one answer can determine on its own whether there is supervision, direction or control.

    It is important to remember when you are considering your answers that the legislation refers to supervision, direction or control by ‘any person’ which can include, but is not limited to, the main contractor, the client, the agency, independent project managers, consultants, etc.

    Please complete each question as fully as you are able.

  • Site

  • Site Management

  • Self-Management and Status

  • The contract

  • Correcting Work

  • Substitution

  • This is the conclusion of the Questionnaire, thank you for taking the time to complete this document.