Employed or Self Employed

acsacsacs

Ok, have just taken on a new client a church charity set of accounts.

Now the main minister who is paid a weekly amount is currently self employed. I have had a look through definitions and am not sure how to treat him. The situation is as follows

1)He's been working for them for 3 years, predecessor was also self employed.

2)He can work his own hours but obviously has to be there for mass etc etc.

3) He is paid a static regular amount every month.

4) He supplies all materials needed for his work, computer, books car etc etc.

5) He can take time off when ever he wants.

6) He is not answerable to anyone above him.

7) There is no contract of employment.

8) If he wants to he can use someone else to complete the work for him.

9) He is free to do work for any other churches but 90% of his income comes specifically from this one church.

Any thoughts?

Also have just completed the accounts to go to the charity commission (registered charity), split out all restricted/designated/unrestricted income etc etc. But do I need to send these to HMR&C?

It's about 8 years since I helped with charity accounts.

Thanks

wildgoose1uk

Holiday pay and paternity leave come to mind as things you have not mentioned. Also what about accomodation - Is there a manse?

Have you looked at SA102M

This may also be useful http://www.hmrc.gov.uk/manuals/eimanual/EIM60001.htm

acsacsacs

Cheers Wildgoose, much appreciated.

I suppose he doesn't get any holiday pay or sickness pay, but just carries on working for the charity week in week out, they pay him the same amount every week regardless of hours etc etc. He may do 60 one week and then 20-30 the week after. So hard to say really.