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Vehicle Recovery Driver Was Self-Employed

By Mark McLaughlin, November 2014

A vehicle recovery driver was an independent contractor under a contract for services and was therefore self-employed, such that the company which engaged him was not liable for PAYE income tax and National Insurance contributions.

HM Revenue and Customs (HMRC) issued to the appellant Notices of Determination (under SI 2003/2682, reg 80) and Notices of Decision (under SSC (TF)A 1999, s 8) in respect of PAYE income tax and National Insurance contributions, on the basis that a worker (DM) had been the appellant’s employee. The appellant appealed.

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