UK Self-employed person working for a limited company

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If a self-employed person works for a limited company on a regular basis, does the limited company have to register itself with HMRC as an employer?
 

Becky

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Potentially. Depends on the nature of the engagement. Employment status is a very tricky issue, but there is some useful guidance here:

https://www.gov.uk/employment-status

If HMRC conducted a review and determined that the individual is an employee of the company, they can go after the company for historic PAYE/NICs on a grossed up basis, plus penalties and interest, so it's definitely worth getting right.
 

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