CIS registration

Trade / Job type*

Agency Name or Construction Company

Name*

First NameLast Name

THE END CLIENT HAS CONFIRMED -

you are NOT under any SUPERVISION , DIRECTION or CONTROL for the duration of this contract.

We have confirmed with HMRC that this engagement as a

SOLE TRADER

should be classed as

SELF-EMPLOYED

for tax purposes.

HM Revenue & Customs - RESULTS

Will the worker (or the business) perform office holder duties for the end client as part of this egagement? - NO

If the worker's business sent someone else to do the work (a substitute) and they met all the necessary criteria, would the end client reject them? - NO

Would the worker's business have to pay the person (substitute) who did the work for them? - YES

Mutuality of Obligations

This section looks at the obligations to offer and accept work that exists between you and the end-user.

Q1. Which statement best describes the end client's obligation to you?*

A - The end client does not have to offer any continual work to you whatsoever under any circumstancesB - The end client has to pay you at least a fee or retainer payment even if no further work is offeredC - The end client must offer some further works to youD - The end client must offer ongoing work to the youE - The work to be completed is part of the agreed contract and the end client cannot withdraw it

Q2. Which statement best describes your obligations to the end client*

A - I do not have to agree to do any work for the end client and can end the assignment at any timeB - I have to complete the work offered by the end clientC - The work is part of an agreed contract and i have to complete it

Control

This section looks at who controls the work that you carry out and whether the end-user exerts (has the right to exert) a level of control over the worker akin to employment.

This section considers control in the form of:

what work is done,
when the work is done
how the work is done

Q3. Who determines what work is to be done?*

A - The end client decides what work is to be done and can move me between different tasksB - The work is agreed under a contract and can only be amended by mutual agreement between the end client and myselfC - Once the work is concluded, the arrangement between parties ends

Q4. Who determines where the services are to be performed?*

A - The location of the service is fixed by the nature of the works undertaken and there is no scope to change itB - There is scope to change location and the end client decidesC - There is scope to change location and I decide

Q5. Who determines when the services are to be performed?*

A - This is agreed by the end client and myselfB - The end client can require me to attend at certain timesC - The end client does not dictate when the work is to be performed and it is my decision

Q6. Who decides how the services are to be performed?*

A - I have the final say over how my services provided are to be performedB - I do not have the final say over how my services provided are to be performed

Personal Service

This section looks at your contractual rights to provide a substitute to complete the service you have engaged in with the end client.

Electronic Signature*

Date / Time

SOLE TRADER - C.E.S.T

Operative CEST Questionnaire