HM Revenue and Customs has published a consultation on "false self-employment in construction", in which it proposes that workers in the construction industry will be treated as being in receipt of employment income for tax purposes and therefore subject to National Insurance contributions and tax unless they meet one of three criteria:

  • the provision of plant and equipment;
  • the provision of all materials; or
  • the provision of other workers.

The consultation closes on 12 October 2009. The proposed rules will, of course, not change the individual's status for employment law purposes.