About agencies and self employment

 

If you do engage the services of a self-employed PA / Carer you must be sure that they have been granted self-employment status by HMRC, otherwise you are liable for their tax and National Insurance.

 

Bear in mind that if they are self-employed in another capacity (i.e. painter-decorator) this does not mean they are self-employed as a Carer. Self-employment status is granted by occupation rather than per person. If you mistakenly employ somebody thinking they are self-employed and it turns out they are not, you will be liable for all back-payments of NI and PAYE contributions plus fines.

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