‘Part and parcel’ of an employer’s business

Something to park here for anyone looking at IR35 posts:

Bectu has been making the case that many of our members are self-employed because they work outside the “supervision direction and/or control” of their employers/engagers.

However, members have replied pointing out that they really aren’t supervised or directed by the engagers – indeed they are responsible for hiring and supervising people themselves. This may not necessarily make the case that they are self-employed though…

In some cases, this may tip them over into being treated as ‘part and parcel’ of the employer/engager business – also something that results in them being treated as an employee for tax purposes.

There’s a useful intro to this issue over on the Contractor Calculator website – here.

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