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  4. Providing a service as an individual

Providing a service as an individual

We run employment checks when any individual applies to become a supplier to the council. Use this page to understand what we need to do before you work with us.

As an individual supplier, you don't need to take any action. This page will explain the checks that we carry out during your application to provide a service.

We check your employment status

If you are an individual providing us with a service, either as a sole trader or through your own personal services company, we are required to carry out some checks.

These checks ensure that our working relationship complies with the relevant rules and regulations, particularly rules relating to the payment of tax and national insurance.

To complete these checks, we use the GOV.UK online checker tool, this tool is referred to as CEST or Check Employment Status for Tax. 

When we use the checker

We use the checker before any individual is able to provide any service for us as a council.  Even if you have provided a service for us before, we will run a check for each service you wish to provide.

What happens next

If you are providing services through a Personal Services Company

We will send you a letter to advise you of the outcome of the CEST. The outcome will determine that you are 'In scope' or 'out of scope' for IR35.

If you are 'In scope', we will deduct the correct amount of tax and National Insurance from any payment made to you for services delivered. 

If you are providing services as a sole trader

If the result of the CEST is that you are ‘employed’ for tax purposes we will contact and arrange for the deduction of the correct amount of tax and National Insurance from any payment made to you for services delivered. 

We will not contact you specifically about your employment status if the outcome is ‘self employed’ for tax purposes.