ESM4210 - Particular occupations: drivers of commercial vehicles-general
Drivers of commercial vehicles that carries goods, passengers or livestock who only provide their labour, driving vehicles owned, maintained, and insured by contractors, are likely to be employees. Drivers who also provide the means of transport, that is the vehicle, are likely to be self-employed even if they work mainly for one principal. The vehicle may be one which they own or lease (see ESM4211).