An individual who delivered takeaway meals was self-employed, and no PAYE income tax or National Insurance contributions therefore arose in respect of his earnings.
The appellant was the proprietor of a Chinese takeaway. HM Revenue and Customs (HMRC) sought PAYE income tax and National Insurance contributions (NICs) (under the Income Tax (Pay As You Earn) Regulations, SI 2003/2683, Reg 80 and Social Security Contributions (Transfer of Functions, etc) Act 1999, s 8) in respect of payments to two individuals who had undertaken work for the business. The appellant appealed.
The appellant argued that one of the individuals was not an employee but an independent self-employed contractor. The individual had signed a witness statement confirming his understanding that he was never an employee of the appellant.
The First-tier Tribunal (FTT) noted that the individual delivered takeaway meals to customers for a
