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The construction sector has been and continues to be the subject of debate. 

Whether someone is self-employed or employed in nature now differs for depending upon which piece of legislation you are considering.  The three pieces of legislation that must be considered if you are working in the construction industry are: -

  • HMRC Construction Industry Scheme.

  • HMRC Agency Legislation.

  • HMRC Intermediaries Legislation (IR35).

Question 1 

Does anyone, on site have the right to control, direct or supervise the manner in which you undertake the work?

Question 2            

Are you working within the Definition of the Construction Industry Scheme?

Question 3            

Are you in business on your own account?


Depending upon how you answer the above questions will dictate whether you must be paid as an

  • Employee

Or can consider being

  • Self Employed

  • Employed by your own Limited Company


I-PAYE operates the following service packages:

If you are in business on your own account and wish to consider being an employee of your own company then click here for the contact details of an ACCA registered Accountancy Practice that may be able to assist.

If you are unsure then click here to follow our decision tree which includes help from HMRC Guidance.


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