Employment status definition

[Whistlestop]

I recently saw that uber drivers are again taking uber to court after their supreme Court case win defining them as workers.
This made me look at their tribunal ruling and has me questioning the definition of my current employment.

I work as and consider myself a sole trader as a flooring installer(carpet, laminate etc).
I only work for 1 shop, never do any private work nor advertise as such, this is mainly as the shop has me working 5 days 1 week, 6 days the next not allowing for independent work. I can take time off as and when I see fit providing enough notice is provided that I will be unavailable.
the shop sets all the prices for installation and these are non-negotiable.
the shop determines what work I do, where I work and how much, work cannot be rejected or refused.

failure to complete the work to a satisfactory standard can result in financial penalties, or restriction/removal of work.

The shop also runs a "free fitting" service. This works by the customer of the shop being given a total price for carpet, accessories and installation then the price of installation being taken off the total leaving a "balancing payment" to be paid on the day direct to myself, the store is effectively paying for the work.

Given the tribunal rulings for uber, and definitions I could find on the citizens advice website I am curious given how this business model is setup whether or not I am classed as a employee, worker or contractor and entitled to the rights therein, such as holiday pay.

To clarify yes I am registered self employed and provide my own vehicle, tools etc but the store provides all materials required.

[PallasAthena]

Whistlestop Have you tried putting your details into the HMRC CEST [Check Employment Status for Tax] page? What does that say you are?

Check employment status for tax - GOV.UK (www.gov.uk)

One important thing is whether you have the right of substitution. If you don't want to do a piece of work can you send someone else to do it in your place?

If you have no right of substitution, the shop directs you where and when to work, you cannot reject or refuse work and the shop is under no contractual obligation to offer you work my guess is CEST will say you are not self employed. But do the CEST and see what it says.

[Whistlestop]

PallasAthena thankyou for replying, I did not know about that checking tool and I must admit it had me quite confused a couple of times.
Went through it and after checking it twice in case I went wrong got the same result twice..
"self employed for tax purposes"
Explanation was given that because I have costs associated with completing the tasks, vehicle running costs and tools/equipment.
bit disappointed tbf, as I have effectively zero control over what who where and when i work so was hoping might be able to argue a bit more freedom or demand some holiday pay .
thanks again

[PallasAthena]

OK, I must admit I'm surprised too from what you'd said but HMRC say they will accept the CEST result as a valid determination of your status as long as you have entered accurate information and your contract is not obviously artificial just to obtain self employed status. If you have to bear financial risk yourself if the job isn't done acceptably (which sounds to be the case) that would also support self employed status.

If you are sufficiently interested you could repeat the CEST as many times as you like, changing your answers until you work out what the key ones are that make you self employed. It's anonymous, HMRC don't know it's you playing with the CEST to test it!

So print it off and keep it with your tax papers to show HMRC if you are ever challenged.

[Whistlestop]

Yeah, when u read the determining factors in the uber case especially that it was going to return a different result.
the deciding factor on the cest appears to be that because I have vehicle costs and sundry costs (tools etc) then its self employed.
the contract side is where I got sticky. Technically I have no contract. I have a verbal agreement to complete work provided to a satisfactory standard.
I turn up on the agreed days and they tell me what when where and how much.
by definition I determined that each installation they provide is a contract in its own entity although I have no option to reject or alter each.
Thanks again for the help

[PallasAthena]

Technically I have no contract. I have a verbal agreement to complete work provided to a satisfactory standard.
I turn up on the agreed days and they tell me what when where and how much.

Trchnically that is a contract! although if you actually were an employee (not self-employed) it wouldn't meet legal requirements.