ESM4326 - Particular occupations: subcontractors in the construction industry - status - making a decision and defending it
Where, as Status Inspector, you consider a construction worker is an employee, you must be prepared to back up your opinion with Regulation 80 determinations and/or a formal NICs decision. It is essential to establish the full facts and make a reasoned decision based on those facts following the guidance above and at ESM0500 onwards. If you do not, you may face difficulties in convincing the Tribunal that they should confirm determinations/formal NICs decision - perhaps involving substantial sums and where payment may already have been made gross.
As with all status disputes, at any Tribunal hearing you will need to ensure all the evidence is properly established and that you fully explain the basis of your view.