ESM11135 - Check Employment Status For Tax: Part and parcel 鈥� Introduction to customers and suppliers

CEST asks 鈥楬ow would the worker introduce themselves to your consumers or suppliers?鈥� or 鈥楬ow would you introduce yourself to your client鈥檚 consumers or suppliers?鈥�

If a worker tells customers or suppliers they work for the hirer, this would fall within the 鈥楾hey work for you鈥� category, in CEST. Similarly, if a worker is presented to customers and suppliers in a manner which suggests that they are employed by the hirer this would fall into the 鈥楾hey work for you鈥� category in CEST. This might be because of their job title or branding. You should consider what a reasonable consumer or supplier would think.

If a worker is presented as an employee it will not matter if they are described as an independent contractor in a manner which is not readily accessible to consumers or suppliers, such as the fine print of a document. The worker will still fall into the 鈥楾hey work for you鈥� category, in CEST.

The situation will be different where a worker works under the name of the hirer, but it is known amongst customers and suppliers they are doing so as an independent contractor. This would fall within the 鈥楾hey/you are an independent worker acting on your (own) behalf鈥� category for CEST.

Where a worker works under their business name and does not in any way show to customers and suppliers they work for the hirer, this would fall within the 鈥楾hey/you work for their/your own business鈥� category for CEST.

In the scenario where a worker does not deal with the hirer鈥檚 customers or suppliers - for example they work only with the hirer鈥檚 other staff - this would fall within the 鈥楾his would not happen鈥� category for CEST.

EXAMPLE

Cora is a product consultant

  • If Cora presents herself to suppliers as working for the retail company, for example if she wears a company uniform, or has company email accounts, or if asked explains she works for the retail company, then Cora is presenting herself as working for the hirer.
  • If Cora has a retail company email account and company uniform but actively tells suppliers she is an independent contractor that has her own business that is doing work for the hirer, then she is presenting herself as an independent worker acting for the hirer.
  • If Cora engages with suppliers under her own business name and performs the duties under her own business name, then Cora is presenting herself as working for her own business.
  • If Cora instead works at head office and deals only with the retail company employees and not suppliers or customers then there would be no opportunity to introduce herself to suppliers and customers.