Chartered2026/27 · 3-page guide
Is this worker an employee or subcontractor?
Employee or Subcontractor Guide and Checklist
Read the explanation. Then take the next step.
This is the SBX guide for business owners. Open the PDF for the full explanation, examples, conditions and official source links.
Speak to SBX before acting.
Describe how the person actually works before their first payment.
Public read-only copy. No Google sign-in needed. The PDF is a dated snapshot, not a live tax ruling.
Need this applied to your situation?
Gather the facts first. Your account manager can confirm the treatment before you make a significant payment, claim or change.
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