ESM4002 - Particular occupations: agricultural workers - contract milkers

This guidance should be used in conjunction with the guidance within section ESM0500 of this manual and HMRC’s Check Employment Status for Tax tool (CEST)- see ESM11000.

Where the milker takes full responsibility for the care, breeding, and milking of the herd and engages and meets the expense of other workers to help with the fulfilment of his or her obligations, the milker is likely to be self-employed.

However, unless the contractual relationship clearly points to self-employment as above, follow the normal advice in ESM0500 onwards.