I have a very small business which has suffered over the last few months due to an employee being on sick pay for 3 months after an accident in work which was entirely her own fault. Business has fallen. I want to make her self employed as I will struggle to pay her sick pay. Can I do this?
No – clearly she is an employee. You cannot just decide to change an employee to self employed.
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Advice given is for illustration purposes only and should not be relied upon for your tax planning or tax affairs. We recommend that you seek the advice of a suitably qualified accountant before making any tax planning decisions.