Self Employed Salesman


A self employed double glazing salesman who tried to claim that he was employed for the purpose of National Insurance contributions has had his claim rejected by the First Tier Tax Tribunal.

There were factors pointing to him being an employee including that he appeared to the outside world that he was an employee, he had to provide services personally and there was little risk to him of making a loss.

Against this were that he only ever earned commission, he had no holiday or sick pay entitlement, his expenses were not reimbursed, he was fairly free to work when he wanted to and there was no limit on the amount of time that he could take off work.

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