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<p>HM Revenue and Customs (HMRC) is committed to robustly tackling false self-employment;
it investigates any evidence suggesting that workers have been misclassified for tax
purposes. It will identify the facts and take steps to ensure the right tax, NICs,
interest and any penalties are paid. Every complaint made through the ACAS helpline
for National Minimum Wage compliance is investigated, and HMRC always takes action
where they believe an employer is not paying its workers the National Minimum Wage
or National Living Wage.</p><p> </p><p>HMRC publishes guidance about the status of
actors and performers here: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4121</p><p>
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