I thought it was this january.
Regarding having a self employed lad, he must have work of his own n be only working for you. The revenue dont allow this as you avoid employers NI and employee NI
There used to be all sorts of regulations about this but the revenue have simplified it in most cases by asking "Is your self employed contractor responsible for getting the work done if he is unable to do it himself for any reason?"
If the answer is yes, he is self employed.
Does this not apply for franchising?
Yes. Franchisees are self employed. Ours are required to cover their work if they are off sick, on holiday for more than two weeks etc.
Yes, but you said the Revenue asked who was "responsible" for getting the work done. I assume Ian Lancaster Window Cleaning is responsible for getting the work done. I realise it sounds as though I am being slightly pedantic, but as far as the customer is concerned the "contract" is with you.
If you think of an example of a plasterer on a building site, if he decides he no longer wants to do the work he has been hired for, it is the main contractor that needs to get a replacement, but no one would deny that the plasterer is self employed. My point is what you say is HMRC's position doesn't really make sense.