Employed or not employed ? HMRC clampdown on underpaid PAYE

I understand that HMRC is looking into payments made by NHS foundation trusts to medical consultants and dentists where PAYE has not been deducted. The important issue to understand here is employment status of each consultant as this is a matter of fact which will determine the tax treatment of payments made.

Genuine self-employed individuals can receive payments without the deduction of PAYE and are expected to account for these amounts on their personal tax returns. They then need to pay any tax due within the usual timescales to avoid interest.

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Source: http://nhslocal.nhs.uk/blogs/jeremy-syree/2011/09/employed-or-not-employed-%E2%80%93-hmrc-clampdown-underpaid-paye

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