ESM11040 - Check Employment Status For Tax: Personal Service

Where a worker performs work themselves, this is called personal service. A requirement to provide personal service is an essential feature of an employment relationship. See ESM0530 and ESM0531 for further guidance.

If a worker sends someone else to do the work for them this is called substitution. If a worker has a right to send a substitute this suggests that they are not an employee.

If the client pays the substitute, this suggests that it is the client and not the worker who is providing the substitute. If the client can reject the substitute this indicates that there is some requirement for personal service. See ESM0532 onwards.